TMI Blog2020 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ered thereafter - HELD THAT:- We are of the view that it would be in the interest of justice if the first appellate authority i.e. the Commissioner of Income Tax (Appeals) decides the appeal of the Petitioner expeditiously and till such time to keep in abeyance the demand raised in terms of the assessment order dated 27.12.2019. Accordingly, we direct that the appeal filed by the Petitioner be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Petitioner seeks quashing of the impugned order dated 30.01.2020 passed by the Income Tax Officer, Ward 20(1)(1), Mumbai, granting conditional stay to the demand raised. 3. Shorn of details essential facts may be briefly noted. For the assessment year 2017-18, Income Tax Officer, Ward 20(1)(1), Mumbai / Assessment Officer assessed the Petitioner by his order under section 143 (3) of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als)- 32, Mumbai on 15.01.2020. 5. After hearing learned counsel for the parties and on due consideration, we are of the view that it would be in the interest of justice if the first appellate authority i.e. the Commissioner of Income Tax (Appeals) decides the appeal of the Petitioner expeditiously and till such time to keep in abeyance the demand raised in terms of the assessment order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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