9911796707
TMI Blog2015 (3) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... er is seeking for a writ of mandamus to direct third respondent to consider the application for stay dated 8.04.2013 (Annexure-E) and to restrain the respondents from initiating recovery proceedings pursuant to notice of demand dated 18.03.2013 (Annexure-C) issued under Section 156 of the Income Tax Act, 1961 ('Act' for short) during pendency of the appeal before third respondent. 3. Petitioner is carrying on the profession of providing services of medial transcription namely, analyzing transmission received of radiological patients images such as X-rays, CTs and MRIs by providing reports through the help of MRI radiologist, neuro-radiologist, pediatric radiologist or musculoskelet al radiologist. For the assessment year 2010-11 return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier assessment orders and same being without jurisdiction. He would reiterate the grounds urged in the writ petition to contend that issue of allowability of deduction under Section 10A of the Act is no more res integra in view of the law laid down by Division Bench of this Court in ITA Nos.1068/2008 c/w 108/2010 disposed of on 07.07.2014 and as such, re-opening is bad in law and hence he prays for allowing the writ petition. 6. Per contra, Sri Jeevan Neeralgi, learned Advocate appearing for respondent would contend that when the issue is pending before appellate authority and the prayer in this writ petition being sought f or a direction to the appellate authority to consider application for stay filed by petitioner/appellant, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 10A of the Act, this Court is of the considered view that impugned demand raised by the Assessing Officer pursuant to re-assessment order requires to be stayed till the application filed by petitioner before appellate authority - CIT (Appeals) III (Annexure-E ) is disposed of. 9. For the reasons aforestated, I proceed to pass the following: ORDER (1) Writ petition is hereby allowed. (2) Third respondent - CIT (Appeals)-III is directed to dispose of the stay application dated 08.04.2013 (Annexure-E) filed by the petitioner expeditiously, at any rate, within four weeks from the date of receipt of certified copy of this order. (3) During the pendency of adjudication of stay application by the CIT (Appeals) III as dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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