Ira Wasson (Smt.) v. Dy. CIT (2022) 449 ITR 320 (Delhi)(HC)

S. 147 : Reassessment-Assessment order-Stay of demand-Assessing Officer was directed to dispose of stay application in accordance with law. [S. 144, 148, 156, 226, Art. 226]

Writ petition  was filed against the non  disposal of stay application and assessment order. High court directed the Assessing Officer to decide the assessee’s stay application, if already filed, by way of a reasoned order in accordance with law. The rights and contentions of all the parties were left open. In the event of being aggrieved by the disposal of the stay application the assessee was given liberty to file an appeal in accordance with law. (AY.2014-15)