TMI Blog2014 (11) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... a stay petition u/s 220(6) of the Act, the appellate authority is expected to consider the stay petition and pass a reasoned order after hearing the parties – assessee has specifically sought for an opportunity of personal hearing - revenue is not justified in calling upon the petitioner to pay the demand for various assessment years – thus, the order dated 31.3.2014 and 08.10.2014 set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of disposal of the writ petition, it may not be necessary to go into the entire material factual matrix of the case as set out in the affidavit filed in support of the writ petition, it would suffice to note the following facts. 3.1. As against the orders of assessment dated 31.03.2014 relating to Assessment Years 2008-09 to 2012-13, the petitioner has preferred appeals on 30.04.2014 befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for early disposal and afford an opportunity of personal hearing. While the petition was pending, by impugned proceedings, the petitioner was informed that as per the records, there is a demand of ₹ 270.39 lakhs outstanding for various assessment years and the petitioner was called upon to pay the same on or before 16.10.2014 and in case, the petitioner has already deposited the amount, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2014. 7. The learned Standing Counsel appearing for the respondents, on instructions, would submit that the stay petition is still pending and the authority will pass an order on the petition. 8. It is to be noted that when the petitioner/Assessee has filed appeals before the appellate authority and filed the stay petition raising several contentions and when there is a statutory provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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