9911796707
TMI Blog2020 (3) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... case appeal filed has not been taken up rather the interim application, in such circumstances availed the remedy under Sec.220(6) 1961 Act, which resulted into impugned order Ext.P7, the order prima facie do not reflect any application of mind except reference to the contentions. The officers who are competent to pass orders, are enjoined obligations to pass reasoned orders, which, according to the affected party, may not be sustainable in accordance with law. But such orders, if are passed in routine, cannot escape from the judicial scrutiny of this court. Be that as it may, in order to prevent further mis-carriage of justice and in the interest of justice, deem it appropriate issuing directions to the 2nd respondent to take a call on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Income Tax also enables the petitioner to seek the demand of the assessment as per the provisions of Section 220(6) of the Income Tax Act, an application in this regard was also preferred before the Income Tax Officer/Assessing officer, which resulted into order impugned Ext.P7 dated 06.03.2020. He submits that the order sans any reason and despite the demand has been stayed subject to the condition of deposit of 20% of the demanded amount, which is reflected from the notice dated 06.03.2020 Ext.P8. The counsel for the petitioner further submits, though the Act provides availment of remedies as noticed above, since the Commissioner Income Tax (Appeals) is taking up the appeals year-wise i.e as per the seniority, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eflect any application of mind except reference to the contentions. The officers who are competent to pass orders, are enjoined obligations to pass reasoned orders, which, according to the affected party, may not be sustainable in accordance with law. But such orders, if are passed in routine, cannot escape from the judicial scrutiny of this court. Be that as it may, in order to prevent further mis-carriage of justice and in the interest of justice, I deem it appropriate issuing directions to the 2nd respondent to take a call on the application for interim stay in support of the appeal Ext.P5 and take a decision thereon after affording an opportunity of hearing to the petitioner in accordance with law, un-influenced by the findings referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
