TMI Blog2019 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... P4 is already excerpted in the preceding paragraph. Perusal of excerpted portion shows that the second respondent instead of exercising the discretion and power independently available to him under Section 251(1)(c) of the I. T. Act, more in the nature of an advice disposed of the stay applications vide order dated 29.08.2019 in Ext.P4. Without much deliberation, it can be recorded that the said e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. ANIL D. NAIR SRI. SREEJITH R. NAIR SMT. ARYA ANIL SHRI. GOKULRAJ L. AND SMT. SRI HARINI S. P. For The Respondents : SRI. NAVNEETH N NATH FOR SRI. JOSE JOSEPH, SC JUDGMENT Heard Sri. Anil D Nair, the learned counsel for the petitioner and Sri. Navaneeth N. Nath holding for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the appellant is directed to file stay petition before Assessing Officer to get suitable remedy. 3. All the five stay petition of the appellant are disposed of accordingly. 4. Sri. Anil D. Nair contends that the remedies available to the assessee under Section 220(6) and Section 251(1)(c) of the I. T. Act are independent. The petitioner assessee has the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P4 shall not be treated as an order refusing to grant stay or calling upon the petitioner to deposit amount contrary to the merits stated in the memorandum of appeal or the principle laid down by this Court in the Full Bench judgment referred to above. According to him, the second respondent reminds the first option available and issue ought not to be raised by filing the writ petitions. He alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be recorded that the said exercise of jurisdiction or discretion by the second respondent is not within the square where discretion and jurisdiction are vested with him. 8. This Court is convinced by the alternative submission made by the learned counsel appearing for the respondents. Hence, Ext.P4 common order is set aside. The matter is remitted to second respondent for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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