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TMI Blog2024 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... - order granted the petitioner the right to remit 20% in 18 installments - financial stringency in granting stay - HELD THAT:- As regards the application for stay, such application is required to be considered by taking into account the classical principles of prima case case, balance of convenience and financial stringency. On perusal of the impugned order, the second respondent appears to have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal before the appellate authority. Such appeal is pending for more than four years as on date. The petitioner had applied for an interim stay pending disposal of such appeal before the assessing officer. By order dated 22.05.2020, an interim stay was granted until 31.01.2021 or until the disposal of the first appeal, whichever is earlier. Since the period of stay had lapsed, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is a senior citizen. 4. Mr.B.Ramanakumar, learned senior standing counsel, accepts notice for the respondents. He submits that protective additions were made in respect of several persons and that there is reason to believe that such additions may be confirmed as regards the petitioner. In these circumstances, he submits that no case is made out for interference with the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to make the pre-deposit in 18 installments. Since I find no infirmity in such order, I find no reason to interfere with the same. 7. For reasons aforesaid, W.P.No.16569 of 2024 is disposed of by directing the third respondent to dispose of the appeal filed by the petitioner on 14.01.2020 in respect of assessment year 2022- 23 within four months from the date of receipt of a copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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