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2021 (12) TMI 1350

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..... Ujjal Bhuyan Heard Mr. S. Chakrapani, learned counsel representing Mr. Challa Gunaranjan, learned counsel for the petitioner and Mr. B. Narasimha Sarma, learned Senior Standing Counsel for the Income Tax Department for respondents Nos.1 and 2. 2. Petitioner is an assessee under the Income Tax Act, 1961 (briefly, 'the Act' hereinafter), assessed to tax within the jurisdiction of respondent No. .....

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..... that the said stay petition has not been taken up for consideration, but at the same time petitioner is facing the demand with garnishee notices, present writ petition has been filed. 6. After hearing learned counsel for the parties and on due consideration, we are of the view that it would meet the ends of justice if a direction is issued to the Appellate Authority i.e., respondent No.1 to take .....

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