2015 (6) TMI 767

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....e submissions made and after giving due and proper opportunity of hearing to the petitioner by means of a speaking, legal and valid order. 2. to issue a writ, order or direction in the nature of mandamus to the Asst. Commissioner of Income Tax, Central Circle, Varanasi, being respondent no. 1, with a direction, to not resort to any coercive methods of recovery of disputed tax demand and in case of any such measures, already adopted, the same be rescinded or revoked. 3. to issue a writ, order or direction in the nature of mandamus to the Commissioner of Income Tax (Appeals) - III, Lucknow, being respondent no. 2, with a direction, to expedite the hearing of the Income Tax Appeal and Stay Petition of the Petitioner/Assessee in the matte....

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....on 11.5.2015 and received by the petitioner/assessee on 16/17.5.2015 and against this action petitioner is before this Court. On the matter being taken up today Shri Abhinav Mehrotra, learned counsel for the petitioner, submitted with vehemence that in the present case the authority conferred has not at all been properly exercised and there is gross failure in exercising the authority whereas in the interest of justice requisite relief, as has been claimed for, ought to have been allowed. The request that has been made on behalf of petitioner has been resisted by Shri Ashok Kumar, Advocate, by contending that before the appellate forum petitioner is not at all cooperating and are buying time and, in view of this background, the reques....

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....and are not acceptable merely on the ground that decision of the appeal is pending, accordingly, request for stay of demand cannot be conceded and assessee has been directed to deposit the demand at the earliest failing which coercive measures including attachment of bank accounts under Section 226 (3) of the Income Tax Act would be taken. The fact of the matter is that but for pendency of appeal and moving of stay application and the grounds nothing more has been substantiated in the application dated 30.4.2015 and, in view of this, once no ground whatsoever has been made out to justify the request then it cannot be said that the order, that has been so passed, suffers from any infirmity. The Powers of Assessing Officer under Section....