KISHORE KUMAR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This common order is passed in relation to all the above Writ Petitions insofar as the relevant facts and circumstances are identical. Final orders are passed after hearing Mr.R.Sivaraman, learned counsel for the petitioner and Mr.A.P.Srinivas, learned senior standing counsel, who have taken notice on behalf of respondents 1 & 2, by consent expressed by both of them, for final disposal of the matters at the stage of admission.

(2.) The writ petitioners have challenged orders passed by the Assistant Commissioner of Income Tax, Central Circle-1(3), the 1st respondent herein, dated 19.02.2019. Orders of assessments under the Provisions of the Income Tax Act, 1961 have been passed in the case of the petitioners, consequent upon search and seizure action conducted on 17.02.2016. The assessments are stated to be pending in appeal. While this is so, the petitioners have filed applications for stay of the demand of tax on 18.02.2019 before the 1st respondent. The applications set out, in some detail, the prima facie case in appeal.

(3.) The impugned orders have been passed rejecting the said applications and are identical in all cases. The order passed in respect of the petition in W.P.No.7764 of 2019 is extracted below: