2018 (5) TMI 517

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..... Counsel for Mr. I. Abbar Md Abdullah For The Respondent : Mr.A.N.R.Jayapratap Standing Counsel ORDER Heard Mr.R.Krishnamoorthy, learned Senior Counsel for Mr.I.Abbar Md Abdullah, learned counsel appearing for the petitioner and Mr.A.N.R.Jayapratap, learned Standing Counsel for the respondents. 2. The petitioner seeks for issuance of Writ of Certiorari to quash the order passed by the....

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....have been filed before the Commissioner of Income Tax(Appeals)-19, Chennai is not traceable and no such appeal has been preferred. 5. The petitioner was directed by this court by order dated 13.03.2018 to file an affidavit as well as typed set of papers enclosing copies of the appeal petition. This was filed on 23.03.2018 and the court directed the learned Standing Counsel for the respondents t....

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.... now arisen, i.e., if the appeal petition filed by the petitioner is to be taken on file by the Commissioner of Income Tax(Appeals), Coimbatore. would be barred by limitation. In fact, when the petitioner has filed the stay petition before the Commissioner of Income Tax(Appeals) on 14.03.2018, the same has been returned, since no appeal is pending in respect of the assessment year 2015-16. 8. I....

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....is directed to entertain the appeal without rejecting the same on the ground of limitation and hear the appeal along with the appeal petition in ITA No.138/15 challenging the assessment order for the year 2012-13. The Commissioner of Income Tax(Appeals) shall take up the stay petition filed by the petitioner for the assessment year 2012-13 and to be filed for the assessment year 2015-16 and hear t....