2024 (7) TMI 968

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.... Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.G.Baskar For the Respondents : Mr.K.Ramana Kumar Senior Standing Counsel ORDER An order dated 06.06.2024 by which the second respondent disposed of a stay petition is challenged in this writ petition. 2. Against an assessment order in respect of assessment year 2012-13, the petitioner filed an appeal before the appellate authority.....

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....ould be disposed of expeditiously since more than four years have elapsed and the petitioner is a senior citizen. By referring to guidelines issued on 07.03.2024 with regard to the expeditious disposal of appeals, he submits that the petitioner's case qualifies for expeditious disposal both on account of the quantum of demand and on account of the fact that the petitioner is a senior citizen. ....

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....As regards the application for stay, such application is required to be considered by taking into account the classical principles of prima case case, balance of convenience and financial stringency. On perusal of the impugned order, the second respondent appears to have taken into account the financial stringency pleaded by the petitioner and has permitted the petitioner to make the pre-deposit i....