TMI Blog2018 (5) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2016 under Section 143(3) of the Act. A notice under Section 156 of the Act was also served on that date upon the Petitioner. Thus, time to pay the tax dues in terms of the notice would expire on 29th January, 2017. The Petitioner had admittedly not filed any application for stay of the demand under Section 220(6) of the Act with the Assessing Officer or the Commissioner of Income Tax during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the order of the assessment dated 29th December, 2016 relating to Assessment Year 2014-15, confirming a demand of ₹ 23.26 lakhs. This in spite of the fact that the Petitioner's appeal from the order dated 29th December, 2016 of the Assessing Officer was pending in appeal with the Commissioner of Income Tax (Appeals) [CIT(A)] Respondent No.3. 2 It is the Petitioner's grievance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to pay the tax dues in terms of the notice would expire on 29th January, 2017. The Petitioner had admittedly not filed any application for stay of the demand under Section 220(6) of the Act with the Assessing Officer or the Commissioner of Income Tax during aforesaid period of 30 days. This, although an appeal before the CIT(A) was filed on 29th January, 2017. Thus, the action of the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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