TMI Blog2022 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... under which the assessee can approach the assessing authority where he can seek for stay of the demand. If any such application is filed, the same shall be decided by the assessing authority at his discretion, of course imposing certain conditions, depending upon the facts and circumstances of the case. Here in the case in hand, though such an application is not filed by the petitioner, the assessing authority, suo-motu issued the communication dated 30.12.2021 directing the petitioner to pay 20% of the demand and further directed the petitioner to file application to seek stay of the remaining 80% of the demand. This proceedings issued by the assessing authority is in tune with Section 220(6) of the Act. Therefore, the petitioner ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order passed by the 2nd respondent in DIN No.ITBA/AST/S/144/2021-22/1034520461(1) dated 29.07.2021 and quash the same. 2. The petitioner is a Cooperative Society, against which there has been an assessment order dated 29.07.2021 under Section 144 read with Section 144-B of the Income Tax Act, 1961 (In short 'the Act'). Challenging the said assessment order, the present writ petition has been filed. 3. Mr.C.Prakasam, learned counsel for the petitioner would submit that, if at all the petitioner wants to file an appeal under the provisions of the Income Tax Act to the appellate authority against the order impugned ie., the assessment order, there should not be any pre-condition insisting the petitioner to make a pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be rejected, he contended. 6. I have considered the rival submissions made by the learned counsel on either side and have perused the materials placed on record. 7. As has been rightly pointed out by the learned Standing Counsel appearing for respondent Revenue, the petitioner in fact filed an appeal before the Commissioner of Income Tax (Appeals) against the impugned order. However, the said appeal though has been filed and it is pending, the petitioner has not paid 20% of the demand. Therefore, insisting the same, the said communication dated 30.12.2021 has been issued by the assessing authority, where the assessing authority directed the petitioner to pay 20% of the demand and also file an application seeking for stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the pendency of the appeal, it is open to the assessing authority to make a demand. In order to avoid to make the payment of the demand, one provision is available under the Act ie., Section 220(6) of the Act, under which the assessee can approach the assessing authority where he can seek for stay of the demand. If any such application is filed, the same shall be decided by the assessing authority at his discretion, of course imposing certain conditions, depending upon the facts and circumstances of the case. 12. Here in the case in hand, though such an application is not filed by the petitioner, the assessing authority, suo-motu issued the communication dated 30.12.2021 directing the petitioner to pay 20% of the demand and further dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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