9911796707
TMI Blog2024 (2) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... out from the record of the case are that assessment for the years 2014-15 and 2016-17 were re-opened on the basis of a survey report, which eventually led to an order dated 07.03.2022 for the years 2014-15 and 2016-17. Another order was passed on 21.11.2022 in respect of the assessment year 2020-21. 4. Aggrieved by the aforesaid orders, the petitioner invoked statutory remedy of appeal before the appellate authority which is pending consideration. 5. On petitioner's prayer for stay of demand pending consideration of the appeal, the authority proceeded to pass an order directing the petitioner to deposit 20% of the demand. The petitioner approached this Court by filing a writ petition being D.B. Civil Writ Petition No. 3776/2023, mainly on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioner would further submit that the authority has again not applied due and proper application of mind to each and every submission, details and various figures with regard to receipt expenditure in order to carry out assessment. 8. On the other hand, learned counsel for the respondents would submit that after the order was passed by this Court in the first round of litigation, the authority has duly applied its mind and has passed a detailed order. He would submit that the authority, after consideration of the material on record and further taking into consideration the submissions of the petitioner, has directed that subject to payment of 10% of the demand, there shall be stay against recovery of the balance amount. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot, as a right, claim that merely because he files an appeal, the demand should be stayed. 12. Various submissions which ave been made before this Court pertain to the merits of the case, which we are not going to decide and leave it open. 13. It is well settled legal position that while entertaining a writ petition, the writ Court would not reassess the material on record and record its own findings of fact in substitution of what has been recorded. Further, if it is a case arising out of an order on stay application, the scope of judicial review is further restricted. It is not a case where the stay application has been decided without hearing the petitioner. 14. In the absence of there being any procedural impropriety affecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
