This order dismissed a writ petition challenging a notice of demand under Rule 2 of the 2nd Schedule to the Income Tax Act, 1961, on the ground that the assessee had not obtained a stay pending her statutory appeal.
Petitioner allowed one week to apply for stay before respondents 2 or 3; petition otherwise dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN
AND
THE HON’BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION No. 7301 of 2017
ORDER: (Per VRS,J)
Aggrieved by a notice of demand issued under Rule 2 of the 2nd Schedule to the Income Tax Act, 1961, the assessee has come up with the present writ petition, on the short ground that her statutory appeal is pending before the 3rd respondent herein.
VRS,J & JUD,,J WP No. 7301 of 2017
2
receipt of a copy of this order, the respondents 2 and/ 3 shall consider
the same on merits and pass orders.
Consequently, miscellaneous petitions if any pending in the
writ petition shall stand dismissed. No order as to costs.
__________________________ V. RAMASUBRAMANIAN, J
J. UMA DEVI, J. 2nd March, 2017 cbs
VRS,J & JUD,,J WP No. 7301 of 2017
3
THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN AND
THE HON’BLE MS. JUSTICE J. UMA DEVI
Writ Petition No. 7301 of 2017
(dismissed)
2nd March, 2017
cbs
1 issue framed by the court
Whether a writ petition challenging a notice of demand can be maintained while a statutory appeal is pending.
2 provisions across 1 enactments
The Assessee
Commissioner of Income Tax
Income Tax Officer
V RAMASUBRAMANIAN
J UMA DEVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
