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TMI Blog2024 (11) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... circular would only mean the powers that is vested with him. The reason for coming to such conclusion is that the power to grant stay is a power that is incidentally available to the appellate authority as held in the judgment reported in ITO Vs M.K. Mohammed Kunhi [ 1968 (9) TMI 5 - SUPREME COURT] As rightly pointed out by the learned Standing Counsel, even the application filed by the petitioner before the respondent for grant of stay is bald and bereft of any material facts and even if the circular is to be made applicable, then the respondent could have invoke his power u/s 220(6) by directing the petitioner to deposit the sum equivalent to 20% of the disputed amount in appeal. Further, the impugned order does not specify any reason as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner would further submit that the respondent had also invoked the powers of the Assessing Officer under Section 220(6) of the Income Tax Act, 1961 (herein after referred to as Act) and that the petitioner had therefore filed an application for grant of absolute stay of the proceedings before the Assessing Officer himself, by relying upon various judgments which would be applicable to the facts of the case, but however without considering any of them, the respondent had rejected the petition by holding that the petitioner had not paid 20% of the disputed amount as per the instructions given by the Board on 31.07.2017. He would submit that the circular does not stipulate the payment by pre-condition of the 20% of the disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is not entitled for any relief whatsoever and seek this Court to dismiss the above writ petition. 6. Heard the learned counsel on either side and perused the records. 7. Admittedly, the petitioner had filed an appeal as against the order of assessment issued by the respondent. He had also taken out an application under Section 220(6) of the Act. The respondent herein had passed the impugned order. Reading of the impugned order refers to a circular, which provides that the Assessing Officer shall grant a stay of demand till the disposal of the first appeal on payment of 20% of the disputed demand. It is to be noted that the power that had been vested with the assessing officer is only a power to treat the assessee as not bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondent is set aside and the matter is remitted back to the respondent by treating the application as one under Section 220(6) of the Act and pass appropriate orders on merits and in accordance with law. 11. The petitioner shall also file a supplementary petition containing the additional particulars and contentions in support of his claim within a period of two weeks from the date of receipt of a copy of this order. On receipt of such application, the respondent shall consider the same and pass appropriate orders within a period of four weeks thereafter. 12. With the aforesaid directions, the Writ Petition stands allowed. However, there shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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