9911796707
TMI Blog1994 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner filed an appeal evidenced by exhibit P-2. It has filed exhibit P-3 application before the first respondent, the Income-tax Officer under section 220(6) of the Act praying to treat the assessee as not being in default till the disposal of exhibit P-2 appeal. That application has been disposed of by the first respondent as per exhibit P-4 order. As against exhibit P-4, the petitioner firm further filed a revision petition before the second respondent. Exhibit P-8 is the petition and that petition has been disposed of by the second respondent as per exhibit P-9. Now, the petitioner substantially prays for quashing exhibits P-4 and P-9 orders passed by the respondents Nos. 1 and 2, respectively. Heard learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in N. Rajan Nair v. ITO [1987] 165 ITR 650 has observed (at page 652) : "In exercising his power, the Income-tax Officer should not act as a mere tax gatherer but as a quasijudicial authority vested with the power of mitigating hardships to the assessee." It appears to me that exhibit P-4 order is intended to gather tax and not to stay the collection of tax as contemplated under section 220(6) of the Act. The principle laid down by this court in Rajan Nair's case [1987] 165 ITR 650 has not been followed in this ease by the assessing authority. Learned counsel appearing for the petitioner brought to my notice that a huge addition has been made towards the taxable income in this case. The assessee has filed a return showing an inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relevant in the context of exercising the discretion under section 220(6)." So in view of the above reasons, I am also compelled to set aside the order passed by the Commissioner. Exhibit P-9 is also therefore set aside. Standing counsel submits before me that, inasmuch as exhibit P-2 appeal is pending before the second respondent, a direction may be issued to him to consider and dispose of exhibit P-2 appeal expeditiously. That being so, I need not direct the assessing authority or the Commissioner to pass fresh orders on the application for stay as well as the petition filed before the Commissioner. Considering these submissions made by learned standing counsel appearing on behalf of the Department, I direct the second responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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