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2020 (3) TMI 1176

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....been engaged in business of commission and brokerage is an assessee of income tax. For the assessment year 2017-18, declared his total income of Rs. 3,78,980/-. The aforementioned return was selected for scrutiny and the petitioner was served with notice under Section 143(2) and 142(1) in the light of CASS observations. The petitioner furnished relevant documents in response to the aforementioned....

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.... the Income Tax Act, an application in this regard was also preferred before the Income Tax Officer/Assessing officer, which resulted into order impugned Ext.P7 dated 06.03.2020. He submits that the order sans any reason and despite the demand has been stayed subject to the condition of deposit of 20% of the demanded amount, which is reflected from the notice dated 06.03.2020 Ext.P8. The counsel f....

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....he penalty. 4. Having heard counsels for the parties and apprised the papers, I am of the view that, this court while dealing in such matters, have come across many writ petitions preferred by the assessees, seeking intervention of this court under Art.226 for issue for direction and taking up applications for interim stay filed along with pending appeals. Even this court was apprised that the Ap....

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....nnot escape from the judicial scrutiny of this court. Be that as it may, in order to prevent further mis-carriage of justice and in the interest of justice, I deem it appropriate issuing directions to the 2nd respondent to take a call on the application for interim stay in support of the appeal Ext.P5 and take a decision thereon after affording an opportunity of hearing to the petitioner in accord....