2020 (6) TMI 271

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....Abhimanyu Chopra, Advocates. Respondents Through: Mr. Ruchir Bhatia, Advocate with Castro Jayaprakash (ACIT) for Income Tax O R D E R CM Appl. 12190/2020 (Exemption) Allowed, subject to all just exceptions. W.P. (C) 3438/2020 & CM Appl. 12189/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video ....

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....ioner's application the first respondent could not have passed an order requiring the petitioner to deposit twenty per cent of tax demanded and then refer the matter to the second respondent. He submits that the first respondent had to choose either of the two options i.e. either pass an order himself or refer the matter to the Commissioner of Income Tax. Per contra, Mr. Ruchir Bhatia, learned co....