2024 (11) TMI 701

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....that the order impugned is a non speaking order without assigning any reasons. He would submit that an assessment order was passed by the respondent herein on 26.06.2024, against which the petitioner had preferred an appeal. 3. The learned counsel for the petitioner would further submit that the respondent had also invoked the powers of the Assessing Officer under Section 220(6) of the Income Tax Act, 1961 (herein after referred to as Act) and that the petitioner had therefore filed an application for grant of absolute stay of the proceedings before the Assessing Officer himself, by relying upon various judgments which would be applicable to the facts of the case, but however without considering any of them, the respondent had rejected the....

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....sessee as being in default, the petitioner ought to have given reasons as to why such order is required to be made in his favour. He would further submit that the petitioner has not adduced any such reasons in the said application and therefore, the petitioner is not entitled for any relief whatsoever and seek this Court to dismiss the above writ petition. 6. Heard the learned counsel on either side and perused the records. 7. Admittedly, the petitioner had filed an appeal as against the order of assessment issued by the respondent. He had also taken out an application under Section 220(6) of the Act. The respondent herein had passed the impugned order. Reading of the impugned order refers to a circular, which provides that the Assessing ....