2019 (5) TMI 636

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....oner : Mr.M.Ajmal Khan, Learned Senior Counsel For the Respondents : Mrs.S.Srimathy, Special Government Pleader ORDER The instant writ petition has been filed challenging the dismissal of the stay application filed by the petitioner as against the assessment order dated 29.12.2018 passed by the third respondent for the Assessment year 2011-12 which resulted in the demand of Rs. 1,91,31,620/- ag....

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....e Court held that any administrative circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority. The Hon'ble Supreme Court has clarified that for the grant of stay of the impugned assessment order, the conditions imposed will depend on the facts of individual cases and the appellate authority viz., the first respondent has got the powers to even pass a con....

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....2019 passed in W.P.(MD) No.5923 of 2019 in the case of Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust vs the Assistant Commissioner of Income Tax, Circle - 1, Hosur and another wherein, in identical matters, the learned Single Judge has held that the Office Instruction directing the Assessing Authority to call upon the assessee to remit 20% of the disputed tax, is, at best, only ....

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....der has been passed by total non-application of mind and is bad in law and it has to be quashed. 7. In the result, the impugned order dated 15.03.2019 passed by the first respondent in his proceedings PAN:AABCT6418R is hereby quashed. However, the first respondent is directed to dispose the Appeal filed by the petitioner as against the Assessment order dated 29.12.2018 for the Assessment year 201....