2017 (7) TMI 777

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.... Heard Mr.S.Sathyanarayanan, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Panel Counsel accepting notice on behalf of the respondents. With the consent on either side, the writ petition itself is taken up for disposal. 2. The petitioner has filed this Writ Petition challenging the order passed by the first respondent dated 28.02.2017 received by the petiti....

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....Assessing Officer. Admittedly, the petitioner has a right to approach the Assessing Officer praying for stay of the demand pending disposal of the appeal by the Commissioner of Income Tax (Appeals). Therefore, when the Assessing Officer considers the Stay Petition, he has to consider whether the petitioner/Assessee has made out a prima facie case for grant of stay. It may be true that CBDT has iss....

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....the business promotion expenses and overseas transport expenses and to appear for personal hearing on 09.12.2016 was received only on 23.12.2016 due to natural calamity, viz., Vardha Cyclone. Further it was stated that the notice was sent to a wrong address and the first respondent was constrained to pass the assessment order disallowing the expenses as the assessment was likely to become time bar....

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....ny of the submission made by the petitioner including the request for a personal hearing. The first respondent has not denied or disputed the averments made by the petitioner that the notice dated 05.12.2016 was received by them only on 23.12.2016 and it was sent to wrong address. If this averment was wrong, then the first respondent should have dealt with the same and should not have mechanically....