UDAY SHANKAR PRASAD CHAURASIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A Saraf, learned senior counsel assisted by Mr. N N Dutta, learned counsel appearing for the petitioner in all the writ petitions. Also heard Mr. S Saikia, learned standing counsel for the Income Tax Department as well as Ms. J Sarma, Mr. K Gogoi, and Mr. AM Dutta, learned CGC appearing for the Union of India.

(2.) The subject matter in issue being the same in all the cases, a common order is being passed. The above writ petitions have been filed challenging the orders dated 01.02.2019 and 06.03.2019 passed by the Deputy Commissioner of Income Tax (for short, DCIT), Circle4, Guwahati and the Principal Commissioner of Income Tax, Guwahati2, rejecting the prayer of the petitioner, for stay of the disputed demand of tax till disposal of the appeals, which are pending before the Commissioner of Income Tax (for short, CIT) (Appeals).

(3.) Being aggrieved by the orders of assessment dated 30.12.2018 for the assessment years 2011 2012 to 20172018, the petitioner has filed appeals before the CIT(Appeals), which is still pending. The petitioner has also filed an application before the DCIT requesting for stay of the demand amount till disposal of the appeals pending before the CIT(Appeals). The DCIT rejected the petitioner's prayer for stay of the demand amount vide order dated 01.02.2019. The petitioner, thereafter, filed a petition before the Principal Commissioner of Income Tax praying for stay of the impugned demand till disposal of the appeals. The same was, however, rejected.