2020 (5) TMI 262

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....utsa, 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 rejecting the request for stay by respondent....

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....posed 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) as well as the order of this Court in the c....

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....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 referred to in para-5 which may be taken note of. S....