2021 (10) TMI 1110

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....A SEBASTIAN RESPONDENTS: P.K.RAVINDRANATHA MENON (SR.) AND JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT BECHU KURIAN THOMAS, J Petitioner claims to be an NRI against whom Ext.P1 order of assessment was issued by the 2nd respondent. Challenging Ext.P1, petitioner has preferred Ext.P3 appeal before the 1st respondent. Inspite of the aforesaid appeal, petitioner has filed this writ petition, ....

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.... 3. O.M. dated 29/2/2016 referred to above, was revised on 31/7/2017 wherein the quantum of deposit was increased to 20% from 15% for granting a stay of the demand made by the Income Tax Officer. 4. The learned counsel for the petitioner relies upon Ext.P9 judgment of this Court as well as a Division Bench judgment of the High Court Of Delhi in Turner General Entertainment Networks India PVT.....

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....tioner, as well as the learned Standing counsel, Adv. Jose Joseph, this Court is of the opinion that Exts.P2 and P8 directing deposit of 20% of the total demand are both made by the Income Tax Officer and not by the Appellate authority. Petitioner has not yet moved any application for stay of the assessment order in the pending appeal, before the 2nd respondent. As rightly pointed out by the learn....