2022 (4) TMI 1604

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..... appeals - Writ of Mandamus to call for the records of the writ petitioner company and to direct the respondent to dispose the same within a stipulated time - Indulgence of this Court to issue a direction to the respondent appellate authority to decide the appeal at an early date in view of the large pendency of appeals pending before the appellate authority - HELD THAT:- Insofar as the prayer sou .....

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..... st the assessment order dated 23.09.2021 for the Assessment Year 2018-2019 on merits and in accordance with law, after giving a fair hearing to the petitioner within a period of four months from the date of receipt of a copy of this order.
HONOURABLE MR.JUSTICE R.SURESH KUMAR For the Petitioner : Mr.V.Ayyadurai, Senior Advocate for Mr.Velmurugan For the Respondents : Mr.D.Prabhu Mukunth Arunk .....

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..... and such appeal was filed on 22.10.2021 in prescribed format before the appellate authority, which is still pending. 4. In the meanwhile, an application for stay also seems to have been filed before the assessing authority under Section 220 (6) of the Act and that is also said to be pending and yet to be decided by the concerned authority. 5. Therefore, the learned Senior Counsel appearing for t .....

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..... d the assessing authority and filed a petition for stay, the same can be persuaded by the assessee, where it is open to the assessing authority to decide the same on merits, of course by imposing certain conditions of his discretion. This mechanism is available under Section 220(6) of the Act. Therefore for such purpose, the petitioner need not seek the indulgence of this Court to issue a directio .....

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..... taking into account the facts and circumstances and having regard to the submissions made by both sides, is inclined to dispose of this writ petition with the following order. 9. That there shall be a direction to the respondents / appellate authority to decide and dispose of the appeal filed by the petitioner dated 22.10.2021 against the assessment order dated 23.09.2021 for the Assessment Year .....

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