2018 (4) TMI 1643

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....espondent : Mr.A.P.Srinivas ORDER Heard Mr.R.Sivaraman, learned counsel for the petitioner and Mr.A.P.Srinivas, learned senior standing counsel for the respondent. 2.The petitioner is before this Court challenging an order passed by the second respondent, the Principal Commissioner of Income Tax- 6, Chennai dated 02.03.2018, by which stay petition filed by the petitioner seeking stay of the dem....

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.... for grant of stay of the balance amount. The petitioner did not comply with the said order, but filed another stay petition before the Assessing Officer on 15.02.2018 for the same relief. By reply dated 23.02.2018, the Assessing Officer has stated that he does not have inherent power to review his earlier decision dated 05.02.2018, but pointed out that in terms of Office Memorandum dated 29.02.20....

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....nner as done in the impugned order. The petitioner is aggrieved by the order passed by the Assessing Officer directing payment of 20% of the disputed demand of tax. Therefore, the minimum that is required to be considered is whether the petitioner/assessee has made out any ground for reviewing the order passed by the Assessing Officer. At least to that extent, there is a necessity for application ....