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2013 (9) TMI 112

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..... for the assessment years 2010-2011, 2011-2012 & 2012 -2013 along with the computation of taxable income, which shows that the financial position of the assessee is very weak - it is a fit case for grant of stay of outstanding demand in dispute because the assessee has already paid Rs.15,22,450/- out of total demand in dispute and to meet ends of justice, it is sufficient to grant stay of demand - .....

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..... nsel for the assessee further submitted that the assessee is physically handicapped person, suffering from 52% permanent physical disability and his source of income is only pension from being Ex-M.P. and Ex-MLA and interest income. The Ld. counsel further submitted that similar matter is also pending before the ITAT, Chandigarh Bench and Chandigarh Bench in the case of Sh. Balramji Dass Tandon, h .....

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..... at assessee is physically handicapped person, suffering from 52% physical disability because as per return of income, he is claiming deduction under section 80-U of the Income Tax Act, 1961. The assessee has also attached a copies of Income Tax returns for the assessment years 2010-2011, 2011-2012 2012 -2013 along with the computation of taxable income, which shows that the financial position of .....

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