2016 (4) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Niraj Seth, Atul Jaswani For the Respondent : Mr. N.C. Mohanty ORDER P. C. 1. This petition under Article 226 of the Constitution of India has been filed primarily against the refusal of the Assessing Officer to accept the petitioner's application for stay dated 17th February, 2016. 2. The Assessing Officer for the Assessment Year 201213 had by order dated 19th January, 2016 ra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s action on the part of the Assessing Officer led the petitioner to file this petition on 23rd February, 2016 and also serve it upon the Assessing Officer on 23rd February, 2016 itself. Immediately thereafter, the Assessing Officer provided an acknowledgment to the stay application in terms of Section 220(6) of the Act dated 17th February, 2016 on 23rd February, 2016 to the petitioner. 3. The A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....17th February, 2016 received by him on 18th February, 2016. This acknowledgement on 23rd February, 2013 is given immediately on the Writ Petition being served upon him. Thus, the explanation offered in the affidavit is at variance with his conduct. Thus, the affidavit is not acceptable. 5. Mr. Mohanty, the learned Counsel for the Revenue contends that in any case, no coercive proceedings were r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arty filing the application or letter. In case he refuses to accept the letter he should endorse on the letter / application the reason why it is not being accepted with a line or two for the refusal to accept. In case he does accept it and give an acknowledgment he can deal with the applications / letters as is appropriate in accordance with law. We believe that what has happened in this case is ....