TMI Blog2017 (10) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... should await the disposal of relevant stay applications filed by the petitioner-assessee before the next higher Authorities, either on executive side the Respondent No. 4-Principal Commissioner of Income Tax and/or First Appellate Authority, viz., Respondent No. 3 - Commissioner of Income Tax. Taking recourse to the coercive process for the recovery even prior to the disposal of such stay applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 15.03.2016 passed by the Respondent No. 2 till disposal of the Appeal No. ITA 146 before the Respondent No. 3, vide Annexure-F; (b) Issue a writ of mandamus to the Respondent No. 3 to dispose of the appeal bearing No. ITA 146 pending before it expeditiously vide Annexure-H); (c) Grant such other order or direction as deemed Fit in the facts and circumstances of the case in the interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to the declared income of the petitioner-Company, atleast till the stay application filed by petitioner-assessee before the First Appellate Authority, viz., Commissioner of Income Tax (Appeals) and Principal Commissioner of Income Tax on administrative side is heard and disposed of by the said Authorities. 3. Learned counsel for the petitioner submits that stay application is coming up bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-assessee restraining the recovery subject to payment of 15% of the demand before 30.4.2016. 6. The assessee does not appear to have paid even this 15% of the disputed demand and has now approached this Court by way of present writ petition. 7. After hearing learned counsels, this Court is satisfied that the Respondent-Department's lower Assessing Authorities in all fairness should awa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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