2019 (6) TMI 148

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....otice dated 22.03.2016 and a direction to the respondent Nos.2 and 3 to dispose of the stay petitions dated 09.05.2016 filed before the respondent No.2 and refund the pre-deposit adjusted in excess of 15% of the demand of Rs. 30,58,917/-. 3. The petitioner is a charitable trust registered under Section 12A of the Income Tax Act, 1961 ['Act' for short]. It is the contention of the petitioner that the return of income for the assessment year 2013-14 has been filed, declaring Nil total income after claiming exemption under Section 11 of the Act. The second respondent selected the case of the petitioner for scrutiny and issued notice under Section 143[2] of the Act and thereafter notice was issued under Section 142[2A] of the Act. Repl....

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....Office Memorandum [F.No.404/72/93-ITCC] dated 29.02.2016 in respect of recovery of outstanding tax demands. It is submitted that the petitioner cannot be treated as an 'assessee in default' for the purpose of recovery of demand as the stay applications are pending before the respondent No.2. Thus, seeks for interference by this Court. 6. Learned counsel Sri. Jeevan J. Neeralagi, appearing for the Revenue though fairly submits that during the pendency of the stay applications before the respondent No.2, issuance of recovery of notice is contrary to the Instructions No.1914, but made an endeavour to justify the action of the respondents. 7. Having heard the learned counsel for the parties and perusing the material on record, it is apparent ....