GANAPATHY HARIDAASS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner is an individual who has challenged an order dated 04.02.2020 rejecting his application for stay of demand arising from an assessment for Assessment Year (AY) 2017-18, passed in terms of the provisions of the Income Tax Act , 1961 (in short 'Act').

(2.) The said assessment is stated to be in appeal before the Commissioner of Income Tax (Appeals) (in short 'CIT(A)'). The Assessing Officer has, in the meantime, disposed the stay application by way of a cryptic non-speaking order reading as follows:

(3.) I am of the view, that the orders of this nature do not comply with the requirements that have been set out for disposal of stay applications. I have had occasion to deal with a similar issue in the case of Mrs.Kannammal V. Income Tax Officer (W.P.No .3849 of 2019 dated 13.02.2019) and have held as follows: