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In the instantcaseappeal filed has not been taken up rather the interim application, in such circumstances availed the remedy under Sec.220(6) 1961 Act, which resulted into impugned order Ext.P7, I am of the view that, the order prima facie do not reflect any application of mind except reference to the contentions. The officers who are competent to pass orders, are enjoined obligations to pass reasoned orders, which, according to the affected party, may not be sustainable in accordance with law. But such orders, if are passed in routine, cannot escape from the judicial scrutiny of this court. Be that as it may, in order to prevent further mis-carriage of justice and in the interest of justice, I deem it appropriate issuing directions to the 2nd respondent to take a call on the application for interim stay in support of the appeal Ext.P5 and take a decision thereon after affording an opportunity of hearing to the petitioner in accordance with law, un-influenced by the findings referred to Ext.P7. Until such time the demand as raised Ext.P8 is ordered to be kept in abeyance. Let this exercise be taken within 45 days from the date of receipt of certified copy of this judgment. It is made clear that the interim stay shall be only till the adjudication of the interim application and not beyond. The writ petition in the above mentioned directions stands disposed of.

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Sections220, 226 of Income Tax Act, 1961—Recovery—PRAVEEN SIDHARTHAN PILLAI vs. ITO.[2020] 23 ITCD Online 099 (KER)