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Dr. Pratima Venkatachalam Versus The Commissioner of Income Tax (Appeals) , & Income Tax Officer,

2015 (9) TMI 1415 - MADRAS HIGH COURT

Demand notice for demand - stay petition - whether the Commissioner has got no power to pass any stay order ? - Held that:- The said contention is not sustainable, when the Appellate Commissioner has got power to modify or set aside or pass any order .....

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mand passed by the second respondent/Assessment Officer is set aside and the first respondent/Commissioner of Income Tax is directed to pass order in the stay petition, within a period of four weeks from the date of receipt of a copy of this order. - .....

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x Assessee regarding capital gain. He filed original return for the assessment year 2009-2010 on 17.06.2009 and the same was accepted. Subsequently, it was re-opened and the re-assessment order was passed. Therefore, the petitioner has filed a stay p .....

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that appeal, the petitioner has filed a stay petition. When the stay petition is pending before the first respondent/Commissioner of Income Tax, the second respondent/Assessment Officer has passed the impugned demand notice for demand of ₹ 98,7 .....

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.Promodkumar Chopra, learned Senior Standing Counsel appearing for the respondents/Income Tax. 3.It is evident that an appeal against the assessment order passed by the second respondent/Assessment Officer has been filed before the first respondent/C .....

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