KANCHANBAG A PARTNERSHIP FIRM Vs. UNION OF INDIA

JUDGEMENT

(1.) By filing this petition under Article 226/277 of the Constitution of India, the petitioner has challenged the order dated 24.06.2013 (Annexure P/1) passed by the Deputy Commissioner, Income Tax, Ratlam refusing to invoke the powers under Section 220(6) of the Income Tax Act, 1961 (for short, the Act) by observing that the appeal against the order of assessment is pending before the Appellate Authority. Briefly stated, the Deputy Commissioner, Income Tax, Ratlam passed an order of assessment dated 28.03.2013; against which, the petitioner preferred an appeal before the Commissioner of Income Tax (Appeals). After filing of the appeal, the petitioner moved a stay application under Section 220(6) of the Act before the Assessing Officer/Deputy Commissioner making a prayer not to treat him as being in default in respect of the amount in dispute in the appeal. The said application suffered dismissal vide aforesaid order dated 24.06.2013. Aggrieved, the petitioner has filed this petition.

(2.) We have heard learned counsel for the parties.

(3.) Section 220(6) of the Act, which is relevant for deciding the issue involved in this writ petition reads, as under:-