High Court of Judicature at Allahabad
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Vishal Jaiswal v. Union Of India Thru' Secretary Finance And Others. - WRIT TAX No. 623 of 2005  RD-AH 1012 (7 April 2005)
Hon'ble R.K.Agrawal, J.
Hon'ble Rajes Kumar, J.
We have heard Sri Shashi Nandan, learned Senior Counsel, assisted by Sri Ajay Bhanot, learned counsel for the petitioner, and Sri R.K.Upadhaya, learned Standing Counsel for the respondents.
We have perused the stay application filed by the petitioner before the Commissioner of Income Tax (Appeals), Kanpur seeking the stay of demand of tax assessed for the assessment year 1977-78 as also the order dated 7.3.2005 passed by the Commissioner of Income Tax (Appeals). Though no illegality in the said order can be found, in view of the fact that the learned counsel for the petitioner submitted that the financial conditions of the petitioner is very bad which act has been stated before the Income Tax Officer, Ward II(1), Kanpur, in the application seeking stay of the demand and for not treating the petitioner to be an assessee in default, we permit the petitioner to make a fresh application before the Commissioner of Income Tax (Appeals) for staying the recovery which shall be decided in accordance with law without being influenced by the earlier order dated 7.3.2005. If such an application is made within a week, the said application shall be decided within one week thereafter. The order which shall be passed on the application filed by the petitioner, shall substitute the order dated 7.3.2005.
With the aforesaid observations, the writ petition is disposed of.
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