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2016 (7) TMI 1054

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..... oners' application dated 7th June, 2016 seeking a stay in terms of Section 220(6) of the Act. However, pending disposal of the petitioner's stay application, the Assessing Officer by an order dated 28th June, 2016 passed under Section 226(3) of the Act has attached the petitioners' bank account. We are of the view that when the petitioners' application for stay under Section 220(6) of the Act is p .....

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..... July, 2016 also none had appeared for respondent Revenue inspite of notice by the petitioner. The petitioner has already filed an affidavit of service of having served the petition in terms of the undertaking given on 7th July, 2016. 3. On 7th July, 2016 we recorded the fact that the petitioner's challenge inter alia was to the attachment of the petitioners' bank account by communicatio .....

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..... a copy of this order to the respondent Revenue. 4. Mr. Toprani, learned Counsel appearing on behalf of the petitioner states that on 12th July, 2016, the copy of the Court's order dated 7th July, 2016 was served upon the respondent Revenue. Mr. Toprani undertakes to file affidavit of service to that effect on or before 18th July, 2016. 5. On 28th March, 2016, the Assessing Officer passed .....

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..... Officer, contains no discussion with regard to the petitioners' case and does not meet the parameters laid down by this Court in KEC International Ltd. Vs. B.R. Balkrishnana Ors. 251 ITR 158. 5. The petitioner made an application for stay to the Commissioner of Income Tax seeking a Review of the order dated 2nd June, 2016 passed by the Assessing Officer. The Commissioner of Income Tax ha .....

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