2014 (5) TMI 283

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.... Petitioner has filed this writ petition under Article 226 of the Constitution challenging the assessment order passed by the respondent no. 2 the Assessing Officer. However, records indicate that for the assessment year in question and against the assessment order, an appeal is pending before the Commissioner of Income Tax (Appeals) and, therefore, the main grievance in the appeal seems to be t....

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....uthority on the application for stay has issued the following direction :- 8. Considering the facts and circumstances of the case and taking a further lenient view, the A. O. is directed that no action for recovery of 50 % of the demand may be taken till the disposal of first appeal and the assessee is hereby directed to deposit the balance 50 % of the outstanding demand in 10 equal installment....

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....e rival contentions and it is clear that the prayer of the petitioner for quashing the order dated 25.03.13 Annexure P-1 cannot be accepted in this petition as an appeal against the said order is pending consideration before the appellate authority and after the appeal is decided, petitioner has a further right of appeal to the Appellate Tribunal. Accordingly, the question of quashing of the asses....