2022 (3) TMI 845

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..... AND MATHEWS JOSEPH RESPONDENTS : SRI.CHRISTOPHER ABRAHAM, SC JUDGMENT BECHU KURIAN THOMAS, J. Challenging an order issued under Section 201 of the Income Tax Act, 1961 for the assessment years 2014-2015 and 2015-2016, petitioner has preferred an appeal before the 2nd respondent as evidenced by Ext.P3. At the time the appeal was preferred, petitioner had not filed any application for stay. In .....

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..... x. 4. The requirement to have a link to move applications in pending appeals is a facet of the right of access to a court of law. Absence of such a link is contrary to the fundamental rights of every individual. It is essential that the Income Tax Department, especially the Faceless Appeal Centre make provisions for providing electronic link to the appellants to file necessary interim application .....

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