On appeal the Court held that the assessee was repeatedly called upon by the NFAC to produce the supporting documents if any, he had not chosen to produce any such documents and had only kept on seeking adjournments; there was thus no violation of principles of natural justice; there was no scope to contend that the notices were issued under s. 250(4) as part of the inquiry that would be conducted by the CIT(A) under the said sub-section; nor was there any cause or reason to believe that a separate notice for hearing would be issued to the assessee by the NFAC. However order of single judge dismissing the writ petition is affirmed-Order is modified to the extent to remit 20 per cent of the disputed tax as a precondition for filing a stay petition along with the appeal before the Tribunal. (AY.2017-18)
C. Prasannakumaran Unnithan v. CIT [2024] 169 taxmann.com 136 / (2025) 342 CTR 678 / (2024) 244 DTR 289 (Ker)(HC) Editorial : C. Prasannakumaran Unnithan v. CIT (2025) 342 CTR 684/ (2024) 244 DTR 295 (Ker)(HC), is modified.
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Collection and recovery-Assessee deemed in default-Sufficient opportunity was provided-Order of single judge dismissing the writ petition is affirmed-Order is modified to the extent to remit 20 per cent of the disputed tax as a precondition for filing a stay petition along with the appeal before the Tribunal.[S. 220(6), 250(4), Art. 226]
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