T. NARAYANADHAS Vs. REGIONAL TRANSPORT AUTHORITY AND OTHER

JUDGEMENT

(1.) Mr. A.P. Srinivas, learned Senior Panel Counsel accepts notice for respondents 1 to 3. Heard both. In view of the order this Court proposes to pass, notice to respondents 4 to 6 is dispensed with and the writ petition itself is taken up for final disposal.

(2.) The petitioner is before this Court challenging an order passed by the first respondent - the petitioner's Assessing officer on a petition filed by the petitioner for stay of demand of the arrears of income tax for the assessment year 2014-15.

(3.) The assessment for the said year was completed by order dated 26.12.2016 under section 143(3) of the Income Tax Act, 1961 and the petitioner was assessed to tax for a total income of Rs. 3,71,05,196/-. Against the order of assessment, the petitioner filed an appeal before the third respondent-the Commissioner of Income Tax (Appeals)-15 by appeal petition dated 25.1.2017. Apart from other things in the appeal petition, the first ground raised by the petitioner is by contending that the Additional Commissioner of Income Tax-the second respondent herein has not given due opportunity to the petitioner to be heard before passing the directions under Section 144A of the said Act, which is prejudicial to the interests of the petitioner.