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TMI Blog2018 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 1997-1998 etc. It is seen that the Tribunal has found that the petitioner is entitled for exemption under Section 10(21). Even though, the learned counsel for the respondents contended that the said order of the Tribunal is sought to be challenged by way of appeal before this Court, the fact remains that till this date, the said order is in force and has not been stayed so far. 100% stay granted, pending disposal of the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals). - W.P.Nos.4121 to 4123 of 2018 W.M.P.Nos.5052 to 5054 of 2018 - - - Dated:- 6-9-2018 - K. Ravichandrabaabu, J. For the Petitioner : Mr.G.Baskar For the Respondents : Mr.J.Naveen Durai babu ORDER These three wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the first respondent/ Assessing Officer granted stay subject to a condition that the petitioner pays 20% of the disputed demand. Hence, these writ petitions are filed challenging the order of the first respondent, only insofar as the condition imposed to pay 20% of the disputed demand alone is concerned, while granting the stay. In other words, the grievance of the petitioner before this Court is that the first respondent ought to have granted unconditional stay pending disposal of the appeal before the first appellate authority, taking note of the fact that the appeal filed in respect of other three assessment years arising out of the same issue were allowed by the Commissioner of Income Tax (Appeals) on 11.09.2017. 3. A counter affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er assessment years are 2010-2011, 2011-2012 and 2015-2016. The issue involved in respect of all these assessment years is as to whether the petitioner is entitled for exemption under Section 10(21) of the Income Tax Act and consequently, whether the Nil income return filed by them is to be accepted or not. Admittedly, the said return filed by the petitioner was not accepted and consequently, the Assessing Officer passed orders of assessment and that those assessment orders are put to challenge before the Commissioner of Income Tax (Appeals). It is not in dispute that those appeals are still pending. Pending disposal of the appeal, the petitioner sought for stay of recovery of the tax imposed in the assessment orders. While disposing such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority in respect of those assessment years. Therefore, I find every justification on the part of the petitioner in seeking the very same relief in respect of the subject matter assessment years as well, pending disposal of the appeal, since the issue is one and the same in both cases. 10. Therefore, this Writ Petition is allowed in part and the impugned orders of the first respondent is modified to the effect that there will be an order of stay of recovery proceedings, pending disposal of the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals) in respect of the assessment years 2010-2011, 2011-2012 and 2015-2016. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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