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2020 (3) TMI 1176 - KERALA HIGH COURTStay petition - applications for interim stay - Demand of the assessment as per the provisions of Section 220(6) - HELD THAT:- This court while dealing in such matters, have come across many writ petitions preferred by the assessees, seeking intervention of this court under Art.226 for issue for direction and taking up applications for interim stay filed along with pending appeals. Even this court was apprised that the Appellate Authority are taking up the appeals, considering the predicament of such assessees including the petitioner, the directions having been issued, for consideration of at least interim In the instant case appeal filed has not been taken up rather the interim application, in such circumstances availed the remedy under Sec.220(6) 1961 Act, which resulted into impugned order Ext.P7, the order prima facie do not reflect any application of mind except reference to the contentions. The officers who are competent to pass orders, are enjoined obligations to pass reasoned orders, which, according to the affected party, may not be sustainable in accordance with law. But such orders, if are passed in routine, cannot escape from the judicial scrutiny of this court. Be that as it may, in order to prevent further mis-carriage of justice and in the interest of justice, deem it appropriate issuing directions to the 2nd respondent to take a call on the application for interim stay in support of the appeal Ext.P5 and take a decision thereon after affording an opportunity of hearing to the petitioner in accordance with law.
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