INCOME TAX ACT, 1961

Section

Writ - Review of stay granted earlier - Pendency of appeal before CIT(A) -

Aggrieved by the order of assessment, assessee preferred an appeal before CIT (A). He also moved an application before PCIT for staying demand during pendency of the appeal before the CIT (A). Accordingly, by Order dated 26-6-2019, the demand was stayed by the PCIT till disposal of the appeal, or till 31-12-2019, whichever was earlier. It was also stated in the said order that the stay petition would be reviewed in the 1st week of January, 2020. Further, by way of instant writ petition, the assessee was before the High Court. His grievance was that the PCIT was not reviewing the stay, in spite of the application submitted by him. Held: In view of the matter, instant writ petition was disposed of with the direction to the PCIT to review the stay petition of the assessee, as it was stated in his earlier Order dated 26-6-2019, that the stay petition would be reviewed in the 1st week of January, 2020, and to pass the appropriate order, in accordance with law. It was also directed that till then, no coercive step would be taken against the assessee.

REFERRED :

FAVOUR : Directions issued

A.Y. :

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