2019 (1) TMI 962

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Petitioner : Mr.R.Sivaraman For the Respondents : Mr.Naveen Durai Babu, Standing Counsel ORDER Mr.Naveen Durai Babu, learned Standing Counsel takes notice for the respondents. By consent, this writ petition is taken up for final disposal at the stage of admission itself. 2. The petitioner is aggrieved against the order of the first respondent dated 05.12.2018, in rejecting the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. The second respondent, however passed an order on 22.02.2017, calling upon the petitioner to pay 15% of the tax demand. Thus, the petitioner preferred an application before the first respondent seeking for stay of demand of entire disputed tax. The first respondent, however rejected the application by a single line order stating "Petition rejected. AO to collect eligible demand." Hence....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner has not filed any stay petition before the Appellate Authority and failed to pay 15% of the tax liability as demanded by the Assessing Officer, the order of the Principal Commissioner cannot be found fault with. 7.It is seen that as against the order of assessment, the petitioner has filed an appeal before the CIT (A) and the same is pending. Therefore, it is evident that the order of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....since the petitioner is entitled to file such stay petition before the Commissioner of Income Tax (Appeal) himself, where the appeal is admittedly pending. 7.Accordingly, this writ petition is allowed and the impugned order is set aside. Consequently, the petitioner is directed to file a stay petition before the Commissioner of Income Tax (Appeals) in the pending appeal within a period of two w....