2017 (10) TMI 870

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.... 1 Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. On the basis of return of income filed by the petitioner for the Assessment Year 201213, the case of the petitioner was selected for scrutiny. An assessment order was passed on the scrutiny. The petitioner being aggrieved by the said order preferred an Appeal before the Commissioner o....

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....d 31st July, 2017. He submitted that the petitioner can take benefit of the policy and by depositing 20% of the amount of damand, the Petition can be heard on merits. 4 The learned counsel appearing for the respondent also pointed out that in the application dated 3rd January, 2017 which is made not to the Assessing Officer but to the Tax Recovery Officer, practically no grounds are stated in s....