TMI Blog2019 (5) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... Others [ 1993 (11) TMI 50 - MADRAS HIGH COURT] as early as on 22.01.2019, which is within thirty (30) days from the date of order of assessment. This fact has also been brought to the notice of the respondents. It was thus, incumbent upon the respondent to have awaited adjudication by the CIT (A) upon the request for stay made by the petitioner. The impugned order is set aside and the assessing authority is directed to lift attachments in the bank forthwith. It is brought to my notice by the learned standing counsel that a sum of ₹ 16,00,000/- (approx) has been appropriated from the accounts. The same shall be retained by the department and adjusted against the disputed demands. - WP. No.7681 of 2017 And WMP. No.8312 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000/- that had been declared by the petitioner before the Director of Income Tax under and in terms of the Prime Minister Garib Kalyan Yojana Scheme (PMGKY) Scheme. This addition according to the petitioner, amounts to double taxation. In all, the petitioner, contends that assessment is high pitched and flawed, both on facts and in law. 4. Be that as it may, the petitioner has also filed an application for stay of demand before the CIT (A) on 22.01.2019. The stay petition is, admittedly, pending as on date. 5. In the meanwhile, the assessing authority, arrayed as the first respondent, has issued a letter dated 12.02.2019 to the petitioner stating as follows: 'Sub: Collection of tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal of the said application. The request of the petitioner is as follows: In connection with above proceedings following is submitted. 1.By your above notice the assessee hs been asked to pay a sum of ₹ 6,51,98,804/- (20% on the total tax demand). 2.In respect of the demand of ₹ 32,59,94,019/- for the above assessment year the assessee has filed a stay petition dated 21.01.2019 with CIT(A) 19. Cennai on 22.01.2019. A copy of the above stay petition was also filed with your goodselves on 29.01.2019. 3.In view of the pendency of the above stay petition it is requested the collection of the above demand may be stayed till the disposal of the above petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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