2021 (5) TMI 361

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....x<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioners: Mr.N.Ramakrishnan For Respondents: Mr.ANR.Jayaprathap Junior Standing Counsel ORDER Mr.ANR.Jayaprathap, learned Junior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed finally in this matter. Hence with the consent of both learned counsel, this Writ Petition is taken up for final disposa....

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....or refund of the entire amount to its bank account. 3. The brief facts are that the petitioner suffered an order of assessment under Section 144 of the Act on 28.12.2019. The order of assessment, passed to the best of the Assessing Officer&#39;s judgment, would indicate that no return of income was filed by the petitioner for Assessment Year (AY) 2017-18 leading to notice under Section 142(1) bei....

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....ble penalty. The order of assessment, records total non-co-operation on the part of the petitioner during the assessment proceedings. 5. The petitioner has admittedly challenged the same by way of first appeal, which is pending disposal. No application for stay has been placed before this Court though the affidavit filed in support of the Writ Petition mentions the stay application filed before t....