MANSUKHLAL AMRITLAL MODI Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Heard Mr. Dharan Gandhi, learned counsel for the Petitioner and Mr. Suresh Kumar, learned standing counsel, Revenue, for the Respondents.

(2.) By filing this petition under Article 226 of the Constitution of India, Petitioner has assailed the legality and correctness of impugned order dated 31.01.2020 passed by Respondent No. 1 - i.e. Income Tax Officer, Ward -16(3)(1), Mumbai, calling upon the Petitioner to pay 20% of the demand as a pre-condition for stay of the demand; failing which it was stated that the demand would be enforced and coercive measures would be taken to recover the demand.

(3.) Petitioner is an assessee under the Income Tax Act , 1961 (briefly "the Act" hereinafter). Assessment status of the Petitioner is that of a resident individual. Petitioner is under assessment jurisdiction of Respondent No.1. For the assessment year 2012-2013, it was found that the Petitioner did not file return of income. Taking the view that income of the Petitioner had escaped assessment, notice under section 148 of the Act was issued; where-after assessment order was passed on 23.12.2019 by Respondent No. 1 under section 143(3) read with section 147 of the Act.