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2015 (5) TMI 360 - KARNATAKA HIGH COURT

2015 (5) TMI 360 - KARNATAKA HIGH COURT - TMI - Stay application - attachment of bank accounts and encashment of some amount - Held that:- In the instant case, the petitioner being aggrieved by the assessment order as well as the rectification order, had filed an appeal along with the application seeking for stay of the said orders. The First Appellate Authority without hearing the petitioner rejected the said application, which is contrary to law. The order passed by the First Appellate Authori .....

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oner : Sri H R Kambiyavar, Adv. & Sri S Parthasarathi, Adv. For the Respondent : Y V Raviraj ORDER Petitioner in this writ petition has sought for quashing the order dated 18-03-2015 passed by the First respondent rejecting the application filed by the petitioner seeking for stay of collection of tax for the assessment year 2011-12. 2. The grievance of the petitioner is against the assessment order for the assessment year 2011-12 and also Rectification order dated 23-12-2014 under Section 15 .....

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yptic manner on 18-3-2015, which reads as under: "With reference to the letter dated 05-02-2015, this is to inform you that your stay application is not considered. However, the early hearing of your appeal having No.444/CIT(A)/HBL/2014-15 is considered. So your stay application is rejected." While rejecting the application for stay of collection of tax, the petitioner was not heard. Being aggrieved by the said order, the petitioner preferred this writ petition. In the meanwhile, the b .....

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contention of the petitioner that attachment of bank accounts and encashment of some amount is contrary to law. The Appellate Authority without considering the contentions urged in the appeal and without hearing the petitioner rejected the stay application, which is contrary to law. 4. Section 246-A of the Income Tax Act provides for an appeal before the Appellate Authority. The Appellate Authority is bound to consider the appeal in proper perspective and pass necessary orders, otherwise, the v .....

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