SURESH ANURADHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This Writ Petition is filed for issuing a Writ of Certiorarified Mandamus to quash the impugned order passed by the second respondent vide DIN & Letter No.ITBA /COM /F /17 /2019-20 /1023768103(1), dated 10.01.2020, mandating the petitioner to pay 20% of the disputed demand of Income Tax in respect of assessment year 2017-18 in respect to the PAN Number AHFPA4358R and to direct the first respondent to dispose of the appeal filed by the petitioner on 09.01.2020 under Section 246A of Income Tax Act 1961 challenging the order passed by the second respondent under Section 246A of Income Tax Act 1961 challenging the order passed by the second respondent under Section 143(3) of the Act by forbearing the respondents from insisting the petitioner to remit 20% of the disputed demand of Income Tax in respect of assessment year 2017-18.

(2.) By consent of both parties, the Writ Petition is taken up for final disposal at the stage of admission itself.

(3.) By the impugned proceedings, the second respondent has demanded the petitioner to pay a sum equivalent to 20% of levied tax on or before 17.01.2020 for entertaining the appeal and stay petition under Section 220(6) of Income Tax Act 1961. Earlier, an assessment order was passed on 11.12.2009 directing the petitioner to pay a sum of Rs.21,58,888/-. Challenging the same, the petitioner has preferred an appeal along with the petition for stay under Section 226(6) of the Income Tax Act 1961. For the purpose of entertaining the stay petition, the respondents required the petitioner to pay 20% of the disputed demanded amount on or before 17.01.2020. The demand was on the basis of an Office Memorandum, dated 31.01.2017.