2017 (11) TMI 1087

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....e Respondent : Mr.A.P.Srinivas ORDER Heard Mr.P.J.Rishikesh, learned counsel appearing for Mr.N.Sankaransabari, learned counsel on record for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel accepting notice for the respondents. By consent on either side, the writ petition itself is taken up for final disposal. 2. The petitioner has impugned a communication sent by the Tax Recovery ....

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....sessment and the remedy lies only before the Assessing Officer or before the First Appellate Authority. The petitioner ought to have pursued the matter before the Assessing Officer or the First Appellate Authority. From the typed set of papers, it is seen that the petitioner presented the stay petitions dated 15.3.2017 before the Assessing Officer - the first respondent herein on 21.03.2017 and th....

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....posal of the appeals before the First Appellate Authority - the third respondent herein. Further, it is contented that the modified instructions of the Central Board of Direct Taxes cannot be made applicable to the petitioner, since the stay petitions have been filed much earlier i.e on 21.03.2017. 6. However, this Court does not propose to render any findings on the said contention, since the ma....

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....m payment must be lower than 15%. Therefore, the Assessing Officer has to consider the case on merits and then take a decision in the matter and not mechanically go by the guidelines issued by the Central Board of Direct Taxes, as the guidelines themselves provide for contingencies, which may vary from case to case. 7. The learned counsel for the petitioner would submit that the stay petitions da....