9911796707
TMI Blog2025 (3) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... umar Standing Counsel ORDER Assailing the demand notice dated 22.01.2025 and the consequential rejection order dated 31.01.2025, rejecting the stay of demand passed by the respondent, the petitioner has filed this writ petition. 2. The case of the petitioner is that the respondent issued an assessment order under Section 147 read with Section 144B of the Income Tax Act, dated 16.03.2023, wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept in abeyance until the disposal of the appeal. The petitioner also submitted another application dated 25.01.2025, seeking to keep the recovery of the disputed tax in abeyance until the appeal pending before the Commissioner of Income Tax (Appeals) is disposed of. However, the application for stay was rejected by the impugned order dated 31.01.2025. Hence, the petitioner is constrained to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : "14. It is needless to say that the petition under Section 220(6) of the Act will have to be filed only before the assessing officer after filing the statutory appeal. The learned standing counsel claim that at present the assessee's are indiscriminately filing the stay petitions. They move the appellate authority, the assessing officer and also the Principal Commissioner of Income Tax simul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority passes an order on the stay petition filed by the assessee/appellant." 8. In view of the above, the impugned order in the writ petition is set aside and the matter is remitted back to the respondent for fresh consideration. The respondent shall pass orders in accordance with the law within a period of three months. Until then, no coercive steps shall be taken against the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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