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TMI Blog2018 (5) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonably highpitched” or whether “any genuine hardship would be caused to the assessee” in case the assessee were required to deposit 20% of the disputed demand amount. Without any application of mind, the AA has demanded 20% of the demand amount while disposing of the said application. Surprisingly, though the review petition was filed before the Principal Commissioner of Income tax, Income Tax Officer has passed the order which is wholly without jurisdiction. - Matter is remitted to respondent No.1 to re- consider the application for stay in accordance with law in an expedite manner. - Writ Petition Nos. 12789-12790/2018 (T-IT) - - - Dated:- 27-3-2018 - MRS. S. SUJATHA, J. For The Petitioner : M.V. Seshachala, Sr. Counsel and Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-01-2018. It appears, on 07-02-2018, application for interim stay of recovery for assessment year 2015-16 got disposed of with a conditional order to pay 20% of the demand made by the Assessing Officer. The same was confirmed by the Principal Commissioner of Income Tax. Being aggrieved by the said orders of the Assessing officer as well as the Commissioner of Income Tax directing the petitioner to make payment of 20% of the demand as well as the appeals not being disposed of by the Appellate Authority-CIT(A), the petitioner is before this Court. 5. Learned Senior Counsel Sri. M.V. Seshachala appearing for the petitioner-assessee submitted that the parameters set out in the Circular No.1914 issued by the CBDT has not been properly apprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hardship would be caused to the assessee in case the assessee were required to deposit 20% of the disputed demand amount or not, has not been examined. Without assigning any reasons, the Income Tax Officer directed the petitioner-assessee to deposit 20% of the demand amount which is ab-initio, void and illegal. In support of his contention, the learned Senior Counsel placed reliance on the order passed by this Court in the case of Flipkart India Private Limited Vs. The Assistant Commissioner of Income Tax and others in W.P. Nos. 1339/2017 (T-IT). 6. It is the contention of the Learned Senior counsel appearing for the petitioner that in terms of Section 250 (6A) of the Act, appeal filed by the assessee before the Appellate Authority-CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. the Assessing Authority has to examine the applicability of the instructions of Circular No.1914 in as much as whether the assessment is unreasonably highpitched or whether any genuine hardship would be caused to the assessee in case the assessee were required to deposit 20% of the disputed demand amount. Without any application of mind, the Assessing Authority has demanded 20% of the demand amount while disposing of the said application. Surprisingly, though the review petition was filed before the Principal Commissioner of Income tax, Income Tax Officer has passed the order which is wholly without jurisdiction. It is well settled law that any order passed without jurisdiction is nullity and not valid in the eye of law. Hence, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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