Court suspends proceedings, grants appeal deadline, and allows petitioner to file statutory appeal.

The court directed the respondent to suspend further proceedings based on the notices until the appeal deadline, allowing the petitioner to file a statutory appeal and seek appropriate orders. The writ petitions were disposed of with a direction to keep proceedings in abeyance until the appeal deadline, granting the petitioner the liberty to file a statutory appeal and request necessary orders. No costs were imposed, and connected miscellaneous petitions were closed as a result of the judgment.

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Issues:
1. Assessment order passed by the respondent
2. Notice of Demand under Section 156 of the Income Tax Act, 1961
3. Grievance regarding the service of the order
4. Notice under Section 272 read with Section 271 of the Income Tax Act, 1961
5. Challenging the notice issued by the respondent
6. Time to prefer an appeal and payment of demand amount
7. Request for deferring further proceedings
8. Relief sought in the writ petitions
9. Court's direction to keep proceedings in abeyance

Analysis:
1. The petitioner challenged an assessment order passed by the respondent on 31.03.2015, assessing the total income and tax payable at a specific amount. The petitioner was directed to pay the balance amount within a stipulated time failing which penalty proceedings would be initiated under Section 221 of the Income Tax Act, 1961.

2. The petitioner raised concerns regarding the service of the order, stating that it was served late, leaving limited time to prefer an appeal before the deadline. The petitioner filed a writ petition seeking relief in this regard.

3. In response to the notice of demand, the respondent issued another notice under Section 272 read with Section 271 of the Income Tax Act, 1961, alleging that the petitioner had concealed income particulars or furnished incorrect information, requiring the petitioner to appear before the respondent.

4. The petitioner's counsel argued that the short time given to pay the demand amount was unsustainable, considering the pending appeal deadline. It was requested to defer further proceedings until the appeal was filed.

5. The respondent's counsel assured that no proceedings would take place until the appeal deadline, allowing the petitioner to file an appeal and seek interim relief from the Assessment Officer.

6. The Court, while acknowledging the petitioner's request to quash the notices, directed the respondent to suspend further proceedings based on the notices until the appeal deadline of 04.05.2015, providing the petitioner with the opportunity to file a statutory appeal and seek appropriate orders.

7. The writ petitions were disposed of with a direction to keep proceedings in abeyance until the appeal deadline, granting the petitioner the liberty to file a statutory appeal and request necessary orders. No costs were imposed, and connected miscellaneous petitions were closed as a result of the judgment.

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