TMI Blog1993 (4) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... d with a prayer to grant stay of recovery of assessed tax by the Income-tax Officer, Ward No. 3, Bhatinda (respondent No. 2). With the consent of the parties, I have heard them on the merits in the main case. Instead of passing any orders in the miscellaneous application, I propose to dispose of the main case itself. Briefly, the facts of the case are that, for the assessment year 1990-91, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, 1992, and you have applied for stay of demand on November 19, 1992. You have not applied for stay of demand even within 30 days stipulated period. Your application has been carefully considered and rejected. Please make the payment within a week of receipt of this letter failing which recovery will be made through coercive measures." Copy of the said order has been filed as annexure P-3 to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel submitted that the impugned order dated November 20, 1992 (annexure P-3), is liable to be set aside. He relied upon Kuku Rice Mills v. Assessing Authority-cum-Income-tax Authority [1992] 196 ITR 326 (P H) in support of his above contentions. It is not disputed on behalf of the respondent that no opportunity of hearing was given to the petitioner before passing the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication on or before May 31, 1993. The petitioner is directed to appear before the Income-tax Officer, Ward No. 3 (respondent No. 2), on April 23, 1993, to get further directions in the matter. The recovery of the assessed tax shall remain stayed till the matter is decided by respondent No. 2. Copy of this order be given to the parties on payment. I make no order as to costs. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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