TMI Blog2018 (2) TMI 1713X X X X Extracts X X X X X X X X Extracts X X X X ..... , at least, to decide the stay applications filed for interim relief as expeditiously as possible, so that no unnecessary prejudice is cause d to the appellants. The appellant-assessee in the present case is said to have filed the separate stay petition also before the Commissioner of Income Tax (Appeals) which is not yet decided. The present writ petition is therefore considered as premature a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before him as well as the stay application expeditiously. 2. The said appeal was filed by the petitioner- assessee before the Commissioner of Income Tax (Appeals) aggrieved by the assessment order Annexure- A dated 18.12.2017 for the A.Y. 2014-15 by which, the Assessing Authority raised a demand of ₹ 13,54,990/- disallowing the Deduction under Section 80P(2)(a) of the Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sought. For this purpose, he relied upon an order passed by the co-ordinate bench of this Court in W.P.No.15398/2013 (General Insurance Employees Co-operative Credit Soceity Ltd.,) decided on 28.05.2013. 5. Having heard the learned counsel for the petitioner, this Court is of the opinion that without expressing any opinion on the merits of the claim of the petitioner, as it is a mixed q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner also submitted that an application has also been filed before the Assessing Authority for not treating the assessee in default under Section 220(6) of the Act vide Annexure- E dated 18.01.2018 in view of pending of appeal before the Commissioner of Income Tax (Appeals), but both these authorities have not passed any orders on the same, after providing a reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tance on 20.02.2018 and before the Asst. Commissioner of Income Tax, Ward-2, Chikkamagalur, on 27.02.2018. The said authorities are directed to pass appropriate speaking orders in the matter on or before 28.02.2018 and up to 28.02.2018, no precipitative action be taken against the petitioner except in accordance with the orders to be passed by these authorities in accordance with law as indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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