2017 (8) TMI 488

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.... Standing Counsel ORDER W.P. (C) No. 6778/2017 & C.M. APPL. 28225/2017 (stay) 1. Notice. 2. Mr. Asheesh Jain, learned Senior Standing Counsel, accepts notice on behalf of the Respondents. 3. The challenge in this petition is to the order dated 2nd August, 2017 passed by the Principal Commissioner of Income Tax ('PCIT') by which the Petitioner was directed to pay 20% of the tax demand of Rs. 3....

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....ay of the recovery proceedings. In the said application for stay, the Assessing Officer ('AO') directed the Petitioner, by order dated 20th July 2017, to deposit 15% of the total tax demand in terms of the Office Memorandum ('OM') dated 29th February, 2016. 5. The contention of the Petitioner is that the limitation period, in terms of Section 275 (1) (a) of the Act, had already expired. Aggrieved....

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....the pending appeal or the grievance of the Petitioner regarding the order passed by the AO. The impugned order in short is without reasons and is therefore unsustainable in law. 8. For the above reasons, the impugned order is set aside and a direction is issued that the Petitioner's application will once again be heard by the PCIT on merits and without reference to the OM dated 31st July, 2017, w....