TMI Blog2022 (12) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... or stay of the demand has been rejected without even awaiting compliance of the aforesaid requirement, which vitiates the entire proceedings. In such circumstances, the impugned order in DIN Letter which cannot be sustained, is set aside and the matter is remitted to the First Respondent to be decided afresh taking note of what has been stated supra. It shall be incumbent upon the First Respondent to deal with each of the contentions raised including additional submissions said to have been made on 12.12.2022 and pass a reasoned order on merits - THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU For Petitioner : Ms. Aparna Nandakumar For R1 : Mr. N.Dilip Kumar, Standing Counsel For R2 : Mr. C.Karthick ORDER He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before 19.10.2022 to consider your request. Failure if any, action will be taken to collect the demand. 3. In view of the above, your petition for stay of demand is rejected and disposed of accordingly. The Petitioner has challenged the said order in this Writ Petition. 3. It is highlighted by Learned Counsel for the Petitioner that the impugned order is in contravention of the principles laid down by this Court in Kannammal -vs- Income Tax Officer, Ward 1(1), Tirupu r (Order dated 13.02.2019 in W.P. No. 3849 of 2019), which reads as follows:- 12. The Circulars and Instructions as extracted above are in the nature of guidelines issued to assist the assessing authorities in the matter of grant of stay and cannot substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stand taken in the appeal memorandum, the Assessing Officer can pass order by applying the trinity principles. 14. It is needless to say that the petition under Section 220(6) of the Act will have to be filed only before the assessing officer after filing the statutory appeal. The learned standing counsel claim that at present the assessees are indiscriminately filing the stay petitions. They move the appellate authority, the assessing officer and also the Principal Commissioner of Income Tax simultaneously. The Principal Commissioner of Income Tax is only the reviewing authority. It is only when the assessing officer makes a reference or if the assessee is aggrieved by the order passed by the assessing officer, by virtue of Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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