2021 (12) TMI 144

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....essments Years 2019-20 and 2020-21. Petitioner also seeks directions to the Respondents to hear and dispose of the appeal filed against the order dated 5th April, 2021 under Section 143(3) of the Income Tax Act, 1961 [for short 'the Act'] that is currently pending. 2. Learned counsel for the petitioner states that under Section 220(6) of the Act, the Assessing Officer has been conferred with the power to grant stay on recovery of outstanding tax demand subject to fulfilment of appropriate conditions. He states that in order to provide guidance and lay down principles regarding stay of demand, the Central Board of Direct Taxes has issued various Circulars/ Notification from time to time including Office Memorandums dated 29th February, 2016....

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....re in routine and not by the Assessing Officer. 7. Having heard learned counsel for the parties, this Court is of the view that the issue raised in the present writ petition is no longer res integra. This Court in Eko India Financial Services Pvt. Ltd. vs. Assistant Commissioner of Income Tax Circle 7(1), W.P.(C) 5819/2021 has in similar facts held as under:- "9. Having heard learned counsel for the parties, this Court is of the view that the Government is bound to follow the rules and standards they themselves had set on pain of their action being invalidated. [See: Amarjit Singh Ahluwalia vs. State of Punjab & Ors. 1975 (3) SCR 82 and Ramana Dayaram Shetty vs. International Airport Authority of India & Ors. 1979 SCR (3) 1014]. 10. Th....