MANJULA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The grievance of the petitioner an Income Assessee is essentially against non-consideration of his application filed under Section 220(3) of the Income Tax Act, 1961 wherein he has sought for some relief qua the Assessment Order in question. He has also sought for a writ of certiorari for quashing the impugned order dated 13.02.2019 at Annexure-'D' whereby virtually his application is rejected on merits and he has been advised to pay the demand as per the notice under Section 156 of the Act. This apart he has also made an innocuous prayer for a direction to the Revenue to furnish the entire order sheet relating to the Assessment Proceedings in question, so that he can decide whether to file the appeal or not and if he decides to file one, what should be the grounds for urgment.

(2.) After service of notice, the respondent has entered appearance through his panel counsel Sri.Y.V.Raviraj who opposes the writ petition.

(3.) Learned counsel for the petitioner taking the Court through the Provisions of Section 220(3) of the Act, submits that a right is created by the Parliament in its wisdom in favour of the Assesses to seek certain ease qua the Assessment Orders at the hands of the Assessing Officer; accordingly an application was filed by the petitioner wherein he had sought for the stay of the Assessment Order specifically seeking a personal audience; instead of granting the relief to the petitioner as sought for in the said application and for a bare minimum hearing, the Respondent-Official has passed the impugned order on 13.02.2019 at Annexure-'D' rejecting the said application that too without affording an opportunity of hearing despite demand, there being absolutely no justification whatsoever; further the Petitioner has been advised to pay the entire amount comprised in the demand notice.