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2015 (10) TMI 1755 - ANDHRA PRADESH HIGH COURT

2015 (10) TMI 1755 - ANDHRA PRADESH HIGH COURT - TMI - Stay of collection of tax rejected - demand for the AY 2012-13 arose on account of wrong claim of deductions u/s 54 - Held that:- Assessing Officer is required to act in a fair manner and need to consider the stay petition independently and pass a speaking order stating reasons as to why the stay application of the petitioner is not required to be considered, as the order passed by the Assessing Officer may either be upheld or otherwise revi .....

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tice of the Assessing Officer. It is needless to mention that an opportunity of hearing may be afforded, if the petitioner so desires. - Writ Petition No. 29448 of 2015 - Dated:- 23-9-2015 - G Chandraiah And Challa Kodanda Ram, JJ. For the Petitioner : Mr. S Dwarakanath For the Respondent : Mr. B Narasimha Sharma, Standing Counsel ORDER (Per Honble Sri Justice Challa Kodanda Ram) This writ petition questions the order dated 07.08.2015 passed by the 1st respondent rejecting stay of collection of .....

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r filing of the return also came to be rejected. The petitioner filed an appeal before the 4th respondent and the same is pending. During pendency of appeal, the petitioner filed an application before the Assessing Officer/1st respondent seeking stay of the impugned demand, but the same came to be rejected. Incidentally, it is the same Assessing Officer who passed the Assessment Order. The stay petition came to be rejected observing: The demand for the AY 2012-13 arose on account of wrong claim .....

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l be taken for recovery of demand as deemed fit. 4. A perusal of the impugned order does not reveal proper appreciation of necessary considerations that are required to be taken into consideration by the Assessing Officer when a stay application is filed before him. The method and manner of considering stay applications by the Assessing Officer, pending disposal of the appeal, are set out in the Central Board of Direct Taxes (CBDT) Instructions No.1914 dated 02.12.1993. The relevant portion of t .....

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use the Assessing officer had adopted an interpretation of law in respect of which there exist conflicting decisions of one or more High Courts (not of the High Court under whose jurisdiction the Assessing Officer is working); or (c) if the High Court having jurisdiction has adopted a contrary interpretation but the Department has not accepted that judgement. It is clarified that in these situations also, stay may be granted only in respect of the amount attributable to such disputed points. Fur .....

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venue; (b) require the asessee to pay towards the disputed taxes a reasonable amount in lumpsum or in instalments; (c) require an undertaking from the assessee that he will cooperate in the early disposal of appeal failing which the stay order will be cancelled; (d) reserve the right to review the order passed after expiry of reasonable period, say upto 6 months, or if the assessee has not cooperated in the early disposal of appeal, or where a subsequent pronouncement by a higher appellate autho .....

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