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TMI Blog2019 (3) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... Misra ORDER On an urgency being made, the case has been put before us pursuant to the administrative order dated 18.3.2019 passed by Hon'ble the Senior Judge. Mr. Manish Misra, Advocate has accepted notice for opposite parties no. 1 and 2. Heard Mr. Desh Deepak Chopra, learned counsel for petitioner as well as Mr. Manish Misra, learned counsel for opposite parties. With the consent of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for stay of demand was rejected by the Assessing Officer vide order dated 28.9.2017. The petitioner thereafter preferred an appeal before the CIT (Appeals II). The said appeal was dismissed vide order dated 13.3.2019. It is contended by learned counsel for petitioner, Mr. Desh Deepak Chopra, that the petitioner had moved an application under Section 154 Income Tax Act before the Assessing Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reat difficulty as it cannot make any payment to its suppliers. In case bank accounts of the petitioner are not released, the petitioner will have to shut down the generation plants. Mr. Manish Misra, learned counsel for opposite parties submits that the opposite parties have to take steps for recovery of the demand after dismissal of the appeal by CIT (A). The opposite parties are fully empowere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition can very well be taken in the appeal filed before the ITAT, the petitioner can also make an application for interim relief which can be considered by the ITAT, we do not find any reason to grant indulgence. At this stage, learned counsel for petitioner submits that he will approach the ITAT at the earliest, however, the ITAT may be directed to consider and decide the interim relief appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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