TaxTMI 
TaxTMI 
2022 (2) TMI 1324
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....he issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2 For the sake of convenience, the Special Civil Application No.18459 of 2021 is treated as the lead matter. 3 By this writ application under Article 226 of the Constitution of India, the writ applicant - an assessee has prayed for the following reliefs: "(A) Admit and allow the present application. (B) Issue a writ of mandamus and/or any other order or direction inter alia quashing and setting aside the impugned order dated 13th November 2021 (Annexure A) passed by the present respondent no.1 and further be pleased to issue directions to respondent no.1 to pass reasoned ....
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....is litigation may be summarized as under: 5 It appears from the materials on record that the search and seizure operations were carried out at the premises of the writ applicant under Section 132 of the Income Tax, 1961 (for short, "the Act, 1961") on 11th October 2019. Pursuant to the search and seizure operations, the proceedings of assessment under Sections 153A read with 143(3) of the Act for the assessment years 2014-15 to 2020-21 were undertaken. The same resulted in passing of various assessment orders dated 25th September 2021. The table below would indicate the assessed income under Section 153A compared to the regular assessment under Section 139(1) of the Act: Sr.No. Assessment Year Return UnderSection 139(1) Assessed Inco....
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....ly modified the instruction NO.1914 dated 21/03/1996. Clause (c) to para 4 of the above instruction provides as under:- "In a case where stay of demand is granted by the assessing officer on payment of 20% of the disputed demand and the assessee is still aggrieved, he may, approach the jurisdictional administrative Pr. CIT/CIT for review of the decision of the assessing officer." In view of the above, you are requested to approach the Pr. CIT (Central), Ahmedabad for a review of the decision of the Assessing Officer. 3 Your petition dated 16.11.2021 accordingly stands disposed off." 9 Thus, it appears that the writ applicant went before an authority praying for stay who could be said to be having no jurisdiction to stay the deman....
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....t while saying so, this Court also took the view that the CIT(A), being an appellate authority, also has the inherent power to stay the recovery or demand pending the final disposal of the appeal. We quote the relevant observations in this regards as under: "50. So far as the other two connected writ applications are concerned, we decline to interfere having regard to the quantum of the amount involved in both the matters. However, we leave it open for the writ applicants of both the said writ applications to file an appropriate application seeking appropriate relief before the First Appellate Authority, i.e, the CIT (Appeals). We are saying so because such powers to grant stay can be implied as inherent power of the First Appellate Auth....