TMI Blog2015 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... not in a position to follow the same, he may challenge it before the appellate authority, who shall consider it and pass appropriate order. Learned counsel for the petitioner undertakes to file an appeal within two days, therefore, we hereby provide that on submission of appeal, the appellate authority shall dispose of petitioner's application for interim relief, with due notice to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal), Lucknow. Mr. Mehrotra, learned counsel for the petitioner has drawn our attention towards the provisions of sub-section (6) of Section 220 of the Income Tax Act which provides that where an assessee has presented an appeal under Section 246 or Section 246A of the Act, the Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring pendency of appeal if there is no stay order passed by the appellate authority, either in lump-sum or in instalments. Therefore, the action taken by the Assessment Officer cannot be said to be in violation of any provision of the Act. Order passed by the Assessing Officer dated 26th June, 2015 is on record as Annexure-1 whereby the Assessing Officer has observed, ...I agree to treat the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of ₹ 03 lac per month starting w.e.f. 01.07.2015 till the disposal of 1st appeal in this case or realisation of demand whichever is earlier . It has further been submitted that the petitioner may either follow the order passed by the Assessing Officer or may avail opportunity to file appeal on administrative side, challenging the order passed by the Assessing Officer before the superi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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