2010 (10) TMI 44

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....the revenue. Sri D.D. Chopra submits that against the assessment order, an appeal was filed by the petitioner on 22.1.09 but no prayer for interim relief against the assessed amount of tax was made before the appellate authority. However, an application for stay was moved before the assessing authority under Section 220(6) of the Income Tax Act. The said application for interim relief was rejecte....

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....e for the relief so claimed, particularly when the petitioner has filed the appeal, where also he was having full liberty to file application for interim relief. In any case, under the Act, the petitioner was permitted to move an application for interim relief before the Assessing Officer, which he did, but his prayer remained unsuccessful, aggrieved by which, the present writ petition has been f....