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Court quashes assessment order, grants stay of demand for 2014-15 pending appeal. No costs awarded. The court allowed the writ petition, quashed the impugned order, and ordered a stay of demand related to the assessment for the year 2014-15 until the ...
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Court quashes assessment order, grants stay of demand for 2014-15 pending appeal. No costs awarded.
The court allowed the writ petition, quashed the impugned order, and ordered a stay of demand related to the assessment for the year 2014-15 until the appeal is decided by the Commissioner of Income Tax (Appeals)-Range 15. No costs were imposed, and the connected miscellaneous petition was closed.
Issues: Challenge to order for stay of demand in tax assessment for the year 2014-15 based on CBDT directives.
Analysis: 1. The petitioner challenged an order by the first respondent denying a stay of demand in a tax assessment for the year 2014-15, citing CBDT directives that a mere appeal does not warrant a stay. The petitioner requested a complete stay of demand pending appeal.
2. The court found the impugned order to be a case of non-application of mind by the Assessing Officer. The court emphasized the Assessing Officer's duty to consider if the petitioner established a prima facie case for a stay. While CBDT directives provide guidance, they do not strip the Assessing Officer of discretionary power. The petitioner cited delays due to a natural calamity and lack of opportunity to submit information, which the Assessing Officer failed to address.
3. Despite the petitioner's submissions, the first respondent did not consider the request for a personal hearing or address the delays and errors in communication. The court noted that the assessment order was ex parte, with discrepancies in the timing of notice receipt. As a result, the court deemed it appropriate to stay the entire demand until the appeal is resolved by the Commissioner of Income Tax (Appeals)-Range 15.
4. In conclusion, the court allowed the writ petition, quashed the impugned order, and ordered a stay of demand related to the assessment for the year 2014-15 until the appeal is decided by the Commissioner of Income Tax (Appeals)-Range 15. No costs were imposed, and the connected miscellaneous petition was closed.
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