9911796707
TMI Blog2019 (7) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... mand already paid in three equal instalments so that the balance demand will stand stayed until the adjudication of the appeal - discretionary domain of the appellate authority - HELD THAT:- The petitioner's counsel has fairly submitted that the appellate authority does have the discretion to grant a conditional order; nevertheless, he asserts that once the appellant demonstrates more than a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .ARUN RAJ AND SMT.C.T.SUJA For The Respondent : SC SRI CHRISTOPHER ABRAHAM JUDGMENT The petitioner, an assessee, challenged the Ext.P2 series of assessment orders in Ext.P3 appeals. The appellate authority, that is, the Commissioner of Income Tax Appeals, issued Ext.P12 order of stay. In that, the appellate authority directed the petitioner to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-14 ₹ 3,44,62/- 3. Sri.Arun Raj S., the learned counsel for the petitioner, has submitted arguments on the merits. According to him, the Supreme Court, through a series of judgments, has held that a notice under Section 148 of the Income Tax Act must have reasons set out. Once an assessee receives notice under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one, that if the appellant could demonstrate as he presumes for a fruitful case in appeal. Still, he does not deprive of the appellate authority's discretion. The courts, in judicial review, are not to interfere with the discretionary orders and passed by statutory authorities unless the authority has acted ultra vires, are the very exercise of judiciary, bogus and pervasive. I there find nei ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
