POPULAR TRADERS Vs. INCOME TAX OFFICER (TDS)

JUDGEMENT

(1.) These appeals are filed against the judgment of the learned Single Judge in W.P.(C)Nos.1239/17 and 1244/17, which were disposed of by a common judgment dated 16th January 2017. The challenge in the writ petitions, which were heard along with W.P. (C)1236/17, was against the interim order passed by the 1 st Appellate Authority under the Income Tax Act in the appeals filed by the appellant against the orders of assessment concerning the years 2013-14 to 2016-17. By the judgment under appeal, learned Single Judge directed the appellant to remit 15% of the amount assessed as condition for stay and it is this judgment, which is under challenge before us.

(2.) We heard the counsel for the appellant and the learned counsel appearing for the respondent.

(3.) According to the learned counsel, the learned Single Judge ought not to have required the appellant to remit 15% of the amount having regard to the principles laid down by the Allahabad High Court and the provisions contained in the office memo dated 29.2.2016. As is evident from the judgment under appeal itself what would have been of assistance to the appellant, was only the judgment of the Apex Court and the jurisdictional High Court. Therefore this plea was rightly rejected by the learned Single Judge.