TMI Blog2016 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... requested to dispose of such application upon affording the assessee a hearing within a period of two months from date, uninfluenced by the orders that may have been passed in matters arising out of Section 220(6) of the Act. - WP No. 82 of 2016 - - - Dated:- 15-2-2016 - Sanjib Banerjee, J. For the Appellant : Mr. J. P. Khaitan, Sr. Adv. and Mr. Ananda Sen, Adv For the Respondent : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng expressly conferred any authority under the statute to take up appeals or any revision from an order passed under Section 220(6) of the Act, it is usual practice that an order of the assessing officer under such provision is carried to the immediate superior joint Commissioner or additional Commissioner, as the case may be, and then to the Principal Commissioner and the like. However, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessment order pending disposal of the appeal therefrom before the joint Commissioner. The joint Commissioner directed a certain amount to be paid upfront and for the remainder of the tax in dispute to be paid in instalments. The petitioners applied to the Principal Commissioner against the order of the joint Commissioner and say that such application has been left unattended to from Novem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the revenue under Section 263 of the Act. There is a recognition of the practice followed in the department even in the Supreme Court judgment referred to above. However, the Supreme Court did not take up the issue to conclusively pronounce thereupon that such practice as prevalent is in accordance with law. For the moment, since the petitioners have applied before the appellate forum with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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