2019 (7) TMI 985

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SHADRI NAIDU, J. For The Petitioner : ADVS. SRI.S.ARUN RAJ AND SMT.C.T.SUJA For The Respondent : SC SRI CHRISTOPHER ABRAHAM JUDGMENT The petitioner, an assessee, challenged the Ext.P2 series of assessment orders in Ext.P3 appeals. The appellate authority, that is, the Commissioner of Income Tax Appeals, issued Ext.P12 order of stay. In that, the appellate authority directed the petitioner "to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tax Act must have reasons set out. Once an assessee receives notice under Section 148 of the Income Tax Act and requests the authority concerned for reasons, the authority, then, ought to supply the reasons for the notice under Section 148 of the Income Tax Act. In this context, Sri.Arun Raj has drawn my attention to a couple of judgments from the Supreme Court. 4. At any rate, I am concerned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ise of judiciary, bogus and pervasive. I there find neither of the grounds. I express my inability to interfere with the Ext.P5. I, accordingly, dismiss the WP(C). If the appellate authority insists on balance of Ext.P12, it will take into account the amounts the petitioner is said to have paid after filing this WP(C). As the petitioner has been bona fide in prosecuting this WP(C), the date the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X