2015 (5) TMI 360

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....spondent : Y V Raviraj ORDER Petitioner in this writ petition has sought for quashing the order dated 18-03-2015 passed by the First respondent rejecting the application filed by the petitioner seeking for stay of collection of tax for the assessment year 2011-12. 2. The grievance of the petitioner is against the assessment order for the assessment year 2011-12 and also Rectification orde....

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....y application is rejected." While rejecting the application for stay of collection of tax, the petitioner was not heard. Being aggrieved by the said order, the petitioner preferred this writ petition. In the meanwhile, the bank accounts of the petitioner in Syndicate Bank, ING Vysya Bank, State Bank of Mysore, Canara Bank and Viaya Bank were attached. This Court while issuing notice to responde....

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.... orders, otherwise, the very purpose of providing statutory appeal will be frustrated. In the instant case, the petitioner being aggrieved by the assessment order as well as the rectification order, had filed an appeal along with the application seeking for stay of the said orders. The First Appellate Authority without hearing the petitioner rejected the said application, which is contrary to law.....

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....e appeal, the respondent shall refund the said amount with interest, in accordance with law. 6. With the above observations, the appeal is allowed. Annexure-K is quashed and the matter is remanded to the First Appellate Authority to reconsider both the appeal as well as the stay application in accordance with law, as expeditiously as possible. In view of quashing the order dated 18-03-2015, att....