2016 (12) TMI 1199

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.... Mr Sudhir M Mehta, Advocate for the Respondent JUDGMENT ( PER : HONOURABLE Mr. JUSTICE M.R. SHAH) 1. Rule. Mr. Sudhir M. Mehta, learned counsel appears and waives service of notice of rule for and on behalf of the respondent-Revenue. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner-assessee has prayed for issuance of appropriate writ or order ....

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.... is before the Commissioner of Income-tax [Appeals]. It is the case of the petitioner that identical issue had arisen in the earlier assessment years concerning this very assessee and for AY 2002- 2003, the issue has been decided in favour of the assessee in Tax Appeal No. 1643 of 2009. It is also the case on behalf of the assessee that with respect to earlier years and with respect to the very su....

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....ted that considering the aforesaid office memorandum dated 29th February 2016, the Principal Commissioner of Income-tax has not committed any error in directing the petitionerassessee to deposit 15% of the disputed tax, while granting stay of demand during pendency of the appeal before the learned CIT [A]. 6. Having heard learned advocates appearing for respective parties and considering the fa....