2022 (2) TMI 1334

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.... C.SARAVANAN For Petitioner : Mr.R.R.Kannan For Respondents : Mr.N.Dilipkumar Senior Standing counsel ORDER Heard the learned counsel for the petitioner and the learned counsel for the respondents. 2.The petitioner suffered an assessment order, dated 23.11.2019, for the assessment year 2017-2018, the petitioner also appears to have filed a statutory appeal on 20.12.2019 under Section 246 A of....

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...., the present writ petition is liable to be dismissed. 4. The petitioner is required to deposit a sum of rupees equivalent to 20% of the amount determined under the Assessment Order, pending appeal before the Appellate Commissioner. The petitioner is entitled for waiver/stay of the recovery proceedings in terms of Section 220 (6) of the Income Tax Act, 1961. 5. The Hon'ble Supreme Court has clar....

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....wo weeks from the date of receipt of this order." 6. In Kannammal Vs Income Tax Officer, (2019) 413 ITR 390, this Court after examining various decisions of the Courts including that of the Hon'ble Supreme Court has held Trinity Test has to be followed. This view was also recently followed by this Court by order dated, 08.04.2021 in Queen Agencies Vs The Assistant Commissioner of Income Tax (Circ....