TMI Blog2022 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.12.2021 and remand the matter back to respondent No.1 for taking a fresh decision within a period of thirty (30) days from the date of receipt of a copy of this order in accordance with law by affording an opportunity of hearing to the petitioner. Since we have set aside the order of respondent No.1 dated 16.12.2021, we direct respondent No.5 and respondent No.6 to withdraw the attachment of bank accounts and APT Online account respectively of the petitioner forthwith. We make it clear that we have not expressed any opinion on merit as well as on the prayer for stay. All contentions are kept open. - Writ Petition No.2942 of 2022 - - - Dated:- 25-2-2022 - HONOURABLE SRI JUSTICE UJJAL BHUYAN AND HONOURABLE SRI JUSTICE A. VENKATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. 5. According to learned counsel for the petitioner, the deposits made by the petitioner on behalf of her customers have been treated as the income of the petitioner which has resulted in such high assessment. 6. Aggrieved by the aforesaid order of assessment, petitioner has preferred appeal before the National Faceless Appeal Centre, Delhi, i.e., respondent No.4 vide acknowledgment No.347246820030521. 7. In the meanwhile, petitioner filed application for stay of demand before respondent No.1 under Section 220(6) of the Act. 8. By order dated 16.12.2021, respondent No.1 has taken the view that stay can be granted subject to payment of 20% of the outstanding demand within a week. While arriving at the above, respondent No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled that recording of reasons is essential while dealing with such prayers made by an assessee. 15. In view of above, we set aside the order dated 16.12.2021 and remand the matter back to respondent No.1 for taking a fresh decision within a period of thirty (30) days from the date of receipt of a copy of this order in accordance with law by affording an opportunity of hearing to the petitioner. 16. Since we have set aside the order of respondent No.1 dated 16.12.2021, we direct respondent No.5 and respondent No.6 to withdraw the attachment of bank accounts and APT Online account respectively of the petitioner forthwith. 17. We make it clear that we have not expressed any opinion on merit as well as on the prayer for stay. All co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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