9911796707
TMI Blog2025 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent No. 2 to 6: Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Amit Chaudhari, Advocate. ORDER ON BOARD 1. Learned counsel for the Respondents accepted the advance copy of the writ petition and with the consent of the respective parties, the matter is heard and disposed of finally. 2. The present petition has been filed against the order dated 18.10.2024 rejecting of review application pertaining to stay of demand for A.Y. 2022-23 preferred before respondent No. 2/Principal Commissioner of Income Tax (Central ) Bhopal on 26.06.2024 and against the order dated 14.06.2024 rejecting stay application/application not to treat assessee in default preferred by the assessee/petitioner under Section 220 sub-section (6) of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the impugned order dated 18.10.2024 & 14.06.2024 are non-speaking order as they do not reflect reasons as to why the review application and stay application of the assessee/petitioner are sans merit and how the case of the assessee/petitioner for A.Y. 2022-23 does not fall within ambit of criteria of stay set out in Office memorandum dated 29.02.2016 as amended vide office memorandum dated 31.07.2017. The impugned orders also do not even briefly set out the case of the assessee/petitioner while disposing of the review application pertaining to stay of demand for A.Y. 2022-23 and stay application pertaining to A.Y. 2022-23 which is de hors parameters laid down by the Judgment of the Hon'ble Bombay High Court in KEC International Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondent No. 1 and respondent Nos. 2 to 6 would oppose the submissions made by the learned Senior Counsel for the petitioner and would support the orders impugned. 8. I have heard learned counsel for the parties, perused the impugned orders and also went through the records with utmost circumspection. 9. On perusal of records it transpires the facts that the respondent authorities has passed the assessment order dated 31.03.2024 passed under Section 143 (3) of the Income Tax Act 1961 along with copy of demand notice issued under Section 156 of the Income Tax Act 1961 against the petitioner. Thereafter the petitioner has filed an application under Section 220 (6) of the Income Tax Act, 1961 filed on 29.04.2024 before respondent No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by an assesee pending appeal to the first appellate authority. Parameters: (a) While considering the stay application, the authority concerned will at least set out the case of the assessee. (b) In cases where the assessed income under the impugned order far exceeds returned income, the authority will consider whether the assesseee has made out a case for unconditional stay. If not, whether looking to the questions involved in apeal, a part of the amount should be ordered to be deposited for which purpose, some short prima facie reasons could be given by the authority in its order. (c) In cases where the assessee relies upon financial difficulties, the authority concerned can briefly indicate whether the assessee is financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending (a) Expiry of the time limit for filing an appeal; (b) Disposal of a stay application, if any, moved by the assessee and for a reasonable period thereafter to enable the assessee to move a higher forum, if so advised. Coercive steps may, however, be adopted where the authority has reasons to believe that the assessee may defeat the demand, in which the case brief reasons may be indicated. 2. The stay application, if any, moved by the assessee should be disposed of after hearing the assessee and bearing in mind the guidelines in KEC International; 3. If the Assessing Officer has taken a view contrary to what has been held in the preceding previous years without there being a material change in facts or law, that is a relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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