TMI Blog2023 (7) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... lined to grant adjournment. This is because it will appear from impugned letter that the ITO was uncertain on whether stay application had been filed elsewhere, that is before appellate authority. That means, the stay application made before the AO was not considered for order being made under sub-section (6) of section 220. We quote below relevant sentence from impugned letter. If you have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue) ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner-assessee. He submits, there was reassessment made on 31st March, 2022, whereby his client s income was added by Rs. 5,57,50,296/- under section 68 of Income Tax Act, 1961. His client preferred appeal on 28th April, 2022 and also, by letter of same date, applied for stay before the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner went before the PCIT who, by the impugned order dated 2nd August, 2017, disposed of the application of the Petitioner by the following order sheet entry. Present Sh. Vishal Rastogi, AGM of LG requested to make payment of 20% of the tax demand of 32Cr. Amounting to 6.4 Cr. by 11.08.2017 to get stay of demand upto 15.12.2017 6. Mr. Deepak Chopra, learned counsel for the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the administrative circular will not operate as a fetter on the Commissioner since, it is a quasi judicial authority. He submits further, the principle applies to the AO. In impugned letter, where the AO appears to be uncertain regarding filing of the appeal, he has acted mechanically and not exercised the discretion given under sub-section (6) in section 220. The appeal having had been filed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease furnish the copy of the order of the stay of demand granted, if any. On our above appreciation of the fact situation, it is not necessary for us to express any opinion on the orders of the Delhi High Court and the Supreme Court, relied upon by petitioner. 5. Impugned letter is set aside and quashed. The AO is directed to consider the stay application by letter dated 28th April, 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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