2020 (5) TMI 262

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....V Petitioner (By Sri Shreehari Kutsa, Advocate)   Respondents (By Sri Jeevan J. Neeralgi, Advocate)   ORDER The petitioner has sought for issuance of a writ of mandamus directing the respondent No.2 not to enforce the notice of demand until disposal of appeal by respondent No.1. The petitioner has also sought for issuance of a writ of certiorari to quash the communication rej....

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....that the application for stay ought to be disposed off in light of the Circular bearing No.1914, further amended on 25.01.2017, 29.02.2016 and 31.07.2017 and also keeping in mind the observations made by the High Court of Judicature at Madras in the case of M/s. Shriram Finance v. Principal Commissioner of Income Tax (1) and Others (W.P.No.5425/2019 & W.P.Nos.6166 & 6168/2019 decided on 01.03.2019....

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....r stay and further exercise of power of the PCIT keeping in mind the circular bearing No.1914 as amended on 21.5.2017, 29.2.2016 and 31.7.2017, the request of the petitioner is to be considered in a meaningful manner. In fact, the power of granting stay has been considered by the High Court of Judicature at Madras in the case of M/s. Shriram Finance (supra) wherein, certain guidelines have been re....

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.... when considering the request of the petitioner for review of order of stay as ordered herein. 6. It is submitted by the petitioner that in terms of the procedure prescribed under the circular, the petitioner has filed an application before the PCIT seeking review of the order rejecting application for stay. 7. The petitioner to be present before the Principal Commissioner of Income Tax and ....