2018 (3) TMI 1162

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..... ondents. P.C: This Petition under Article 226 of the Constitution of India, challenges the order dated 30th January, 2018 passed by the Assistant Commissioner of Income Tax and also the order dated 19th February, 2018 passed by the Principal Commissioner of Income Tax. Both the impugned orders have rejected the Petitioner's application for stay under Section 220(6) of the Income Tax Act, 196 .....

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..... s to mention the orders of this Court are binding decision on all the authorities within the State, yet the Assessing Officer as well as the Principal Commissioner of Income Tax appear to have chosen to ignore the same. At this stage, we proceed on the basis that not following the decisions of this Court was possibly a mistake on the part of both the authorities. Therefore, presently, we do not ca .....

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..... e Principal Commissioner of Income Tax, both would grant the necessary hearing to the Petitioner. At that time, the Petitioner would be at liberty to make further submissions in support of its application for stay. 5. We further direct that the Respondent-Revenue will not act upon the Notice of demand issued, consequent to Assessment Order dated 22nd December, 2017 till one week after the Assessi .....

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