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TMI Blog2017 (11) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... he office of the Deputy Commissioner of Income Tax, Central Circle-I, Coimbatore, within a period of one week from the date of receipt of a copy of this order. On receipt of such additional grounds, the first respondent shall afford an opportunity of personal hearing to the authorized representative of the petitioner and pass orders on merits and in accordance with law on the stay petitions as expeditiously as possible, preferably within a period of three weeks from the date, on which, personal hearing is concluded - Writ Petition No.27898 of 2017 W.M.P. Nos.29922 & 29923 of 2017 - - - Dated:- 1-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.P.J. Rishikesh for Mr.N.Sankarasabari For the Respondent : Mr.A.P.Srinivas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Assessing Officer - the first respondent herein on 21.03.2017 and these stay petitions are still pending. 4. In the meantime, the petitioner parallely moved the second respondent - the Tax Recovery Officer seeking for a similar prayer, which has now been declined by the impugned proceedings stating that he is not the officer, who can grant such a relief. Thus, when the stay petitions are pending before the Assessing Officer, the petitioner has to pursue the same by appearing before him and make a request for stay of the demand as assessed by him. 5. The petitioner's case is that four of his properties have been attached under section 281B of the Income Tax Act,1961 by order dated 15.12.2016 and the fifth property has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the guidelines issued by the Central Board of Direct Taxes, as the guidelines themselves provide for contingencies, which may vary from case to case. 7. The learned counsel for the petitioner would submit that the stay petitions dated 15.03.2017 presented before the first respondent on 21.03.2017 do not contain full details and seeks leave of this Court to file additional grounds to the stay petitions and pursue the matter before the first respondent. 8. Thus, considering the above factual position, the writ petition is disposed of by directing the petitioner to raise additional grounds before the first respondent in support of their stay petitions dated 15.03.2017 received on 21.03.2017 in the office of the Deputy Commissioner of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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