2025 (3) TMI 723

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.... For the Respondent : Mr. N. Dilip Kumar Standing Counsel ORDER Assailing the demand notice dated 22.01.2025 and the consequential rejection order dated 31.01.2025, rejecting the stay of demand passed by the respondent, the petitioner has filed this writ petition. 2. The case of the petitioner is that the respondent issued an assessment order under Section 147 read with Section 144B of th....

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.... for the collection of the disputed tax be kept in abeyance until the disposal of the appeal. The petitioner also submitted another application dated 25.01.2025, seeking to keep the recovery of the disputed tax in abeyance until the appeal pending before the Commissioner of Income Tax (Appeals) is disposed of. However, the application for stay was rejected by the impugned order dated 31.01.2025. H....

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....racted below, provides further clarity on this matter : "14. It is needless to say that the petition under Section 220(6) of the Act will have to be filed only before the assessing officer after filing the statutory appeal. The learned standing counsel claim that at present the assessee's are indiscriminately filing the stay petitions. They move the appellate authority, the assessing offi....