MANI GOYAL R Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a writ petition under Article 226 of the Constitution of India for a writ of certiorari quashing the order dated July 7, 1995, passed by the Commissioner of Income-tax (Appeals), Muzaffarnagar, whereby the stay application filed by the petitioner in the appeal against recovery proceedings has been rejected. A writ of mandamus has also been sought for restraining the respondents from recovering the amount of income-tax for the assessment year 1992-93 from the petitioner and for a direction to the Commissioner of Income-tax (Appeals) for disposal of the appeal forthwith.

(2.) I have heard Sri Rakesh Kumar Agarwal learned counsel for the petitioner and Sri Rakesh Ranjan Agarwal for the opposite party and perused the material brought on record.

(3.) THIS circular is also in consonance with the spirit of the provisions contained in Sub-section (6) of Section 220 of the Income-tax Act.