TMI Blog2020 (4) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... s interest under Section 220(2) - HELD THAT:- When learned counsel for the petitioner pointed out the anomaly, Mr. Walve, learned standing counsel submitted on the basis of the instructions received from respondent No.1 who is present in the Court that there is no demand payable by the firm for the assessment years 2011-12 and 2012-13 and consequently, question of raising of any demand against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 01.12.2019 passed by respondent No.1 i.e., Income Tax Officer, Ward 25(1)(1), Mumbai under Section 188A of the Income Tax Act, 1961 (briefly the Act hereinafter) directing him to make payment of the tax arrears as mentioned in the order. 4. Case of the petitioner is that he is an assessee under the Act assessed to tax as an individual. Prior to 31.03.2012, petitioner was a partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outstanding demand from the petitioner in the capacity of a partner for the assessment years 2011-12 and 2012-13 that is upto 31.03.2012 to the extent of ₹ 38,40,780.00 plus interest under Section 220(2) of the Act. Hence, the show cause notice. 6. Petitioner replied to the show cause notice on 11.11.2019. It was mentioned therein that there was no demand pending in the case of the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly and severally liable along with the firm for payment of the tax arrears. 8. It may be mentioned that in the body of the said order not only demand for the assessment years 2011-12 and 2012-13 were raised but also for the subsequent assessment year 2013-14 when admittedly petitioner had retired as a partner of the firm with effect from 31.03.2012. 9. Aggrieved by the above, present writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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