TMI Blog2017 (10) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... petition to stay the demand of tax as qualified in the assessment order dated 16.12.2016 and the second respondent can be directed to take appropriate decision in the matter, considering the prima facie case which the petitioner makes out. Writ petition is disposed of by directing the second respondent to keep in abeyance the impugned notice dated 16.12.2016 for a period of two weeks from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed to the petitioner's bank, calling upon to pay a sum of ₹ 2,50,380/- (Rupees Two Lakh Fifty Thousand Three Eighty Only) being the arrears of income tax payable by the petitioner. 4. The petitioner's case is that as against the order of assessment dated 16.12.2016 for the assessment year 2009-2010, the petitioner had preferred an appeal before the first respondent on 12.01.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been entertained by the first respondent, this Court is of the view that it is a fit case to grant liberty to the petitioner to approach the second respondent to file the stay petition to stay the demand of tax as qualified in the assessment order dated 16.12.2016 and the second respondent can be directed to take appropriate decision in the matter, considering the prima facie case whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and thereafter pass a speaking order on merits and in accordance with law. The second respondent should consider as to whether the petitioner has made out a prima facie for stay of entire demand of tax. It is made clear that till orders are passed by the second respondent in terms of the above directions, the impugned notice dated 30.03.2017 shall not be given effect. 10. Accordingly, the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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