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TMI Blog2022 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the writ of this order. We also permit the writ applicant to file an appropriate application before the CIT(A) for the purpose of stay of demand. It is now well settled that the CIT(A) has an inherent power as an appellate authority to pass an appropriate interim order pending the final disposal of the appeal including stay of recovery. If any such application is filed by the writ applicant, the CIT(A) shall take it up for hearing expeditiously and pass an appropriate order. - R/SPECIAL CIVIL APPLICATION NO. 15531 OF 2021 - - - Dated:- 15-2-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR. HARDIK V VORA FOR THE PETITIONER MR MR BHATT SENIOR COUNSEL WITH MR KARAN SANGHANI, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. 3 The writ applicant herein is a retired government servant. It appears that for the assessment year 2012-13, no return of income was filed under Section 139(1) of the Act on the premise that the income had not exceeded the threshold limit which makes filing of the return mandatory. 4 The case was reopened under Section 147 of the Act by issuing a notice under Section 148 of the Act dated 28th March 2019 on the basis of information received from the DDIT(Investigation), Unit-1(3), Ahmedabad that the assessee has received cash amounting to ₹ 4,32,36,000/- during the F. Y. 2011-12. 5 The Assessing Officer proceeded to pass the assessment order dated 30th December 2019 under Section 144 read with Section 147 of the Act for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressed to the Assessing Officer for releasing the pension account from attachment. The application filed by the writ applicant is at page : 102 of the paper book. 8 It is not in dispute that the aforesaid application is yet to be looked into by the Assessing Officer. 9 What emerges as on date is that there is an appeal before the CIT against the assessment order and there is an application filed by the writ applicant addressed to the Assessing Officer for release of the pension account. 10 We dispose of this writ application with a direction to the jurisdictional Assessing Officer to take up the application filed by the writ applicant dated 12th April 2021 and decide the same in accordance with law within a period of two weeks fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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