Masila Vs DCIT (Madras High Court)
The writ petition was filed seeking a writ of certiorarified mandamus to quash the respondent’s order dated 01.03.2022, which rejected the petitioner’s application dated 25.02.2022 seeking stay of demand under Section 220(6) of the Income Tax Act, 1961, and to direct the respondent to reconsider the application by passing a reasoned order.
The petitioner, a Paediatrics Therapist and Assistant Behaviour Analyst, filed the return of income for Assessment Year 2018-2019 on 05.10.2018, which was revised on 30.03.2019. According to the petitioner, the pre-assessment notice was not responded to as the petitioner was unaware of it. Consequently, the assessment was completed under Section 144 of the Income Tax Act, 1961 through an order dated 27.05.2021.
The petitioner preferred an appeal before the Commissioner of Income-Tax (Appeals) against the assessment order, and the appeal remained pending. During the pendency of the appeal, the petitioner was required to pay 20% of the demand amount and furnish Form 35 along with the grounds of appeal. In response, the petitioner submitted an application dated 25.02.2022 seeking stay of demand under Section 220(6), referring to the merits of the case and the financial difficulty faced. The respondent rejected the stay application.
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