2013 (7) TMI 64

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....e demand and as such the Assessing Officer has no role to play and he will simply raise demand as directed in the revision order of the CIT. It is submitted that the order passed by the Assessing Officer gets synchronized with the order of the CIT as it does not have independent existence. Therefore, the assessee has sought stay operation of the order passed by the CIT which includes both stay operation of direction contained in the revision order of the CIT as well as the demand attached thereto. It is submitted that there is a distinction between a case where the CIT exercising revisional power u/s 263 of the Act directs the Assessing Officer to examine and determine an issue. In such a case, the Assessing Officer exercises his jurisdicti....

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....essee's counsel sought for time to produce the same. On request of the assessee's counsel the case was adjourned to 10-5-2013. Again on 10-5-2013, both the parties requested for adjournment. The Bench accordingly adjourned this case to 31-5-2013. On 31-5-2013, the DR sought for adjournment. Accordingly the case was adjourned to 14-6-2013 and Bench directed the Assessing Officer not to take any coercive steps till the disposal of the Stay Application. Due to Telangana Bandh (Chalo Assembly) on 14- 6-2013, this case was adjourned to 21-6-2013. On 21-6-2013 when the Bench enquired from the assesse's counsel, whether there was any demand raised in the order passed by the CIT u/s 263 of IT Act, then assessee's counsel submitted that he wants to ....