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2019 (3) TMI 1138
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....V. Aravind, Adv. ORDER The petitioner has sought for a writ of mandamus, directing the respondent to withdraw the Garnishee notices dated 12.02.2019 issued to the petitioner's bankers relating to the Assessment Year 2016-2017. 2. It is the contention of the petitioner that pursuant to the assessment order passed under S.143(3) of the Income Tax Act, 1961 ('the Act' for short) relating to ....
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.... Draft and the same is not encashed so far. Accordingly, learned counsel for the petitioner seeks for a direction to the respondent to restore back the said amount to the account of the petitioner and permit the petitioner to agitate the matter before the Appellate Authority where the stay application is pending for consideration, directing the First Appellate Authority to dispose of the same with....
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.... that there is considerable force in the arguments advanced by the learned counsel for the revenue. That the Assessing Officer was empowered to grant an interim order of stay provided 20% of the disputed demand is paid by the assessee. However, it is not in dispute that 10% of the disputed demand is already paid by the assessee. In such circumstances, justice will be met if a direction is issued t....