2015 (9) TMI 914

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....ent of the Court was made by V. Ramasubramanian, J.) The Revenue has come up with the above writ appeal challenging an order passed by the learned Judge setting aside a notice of demand. 2. Heard Mr.T.Pramod Kumar Chopda, learned standing counsel for the appellant. Mr.K.Ravi Anantha Padmanabhan, learned counsel takes notice for the respondent. 3. The respondent filed a writ petition in W.P.No.1....

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....pose of this appeal rather than having a mere look at the prayer made in the writ petition and the operative portion of the order of the learned Judge. The prayer made by the respondent in the writ petition is as follows:- "To issue a writ of mandamus, directing the second respondent-Income Tax Officer, Non Corporate Ward-20(3) to keep his Notice of Demand dated 31.3.2015 in abeyance by not reco....

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....f a copy of this order on merits and in accordance with law." 7. Therefore the writ appeal deserves to be allowed. But it is pointed out by Mr.N.Ravi Anantha Padmanabhan, learned counsel for the respondent that despite the order of the learned Judge, the appellants understood the spirit of the order correctly and disposed of the appeal against the assessee. The assessee has now filed a further ap....