Administrative Circular will not operate as Fetter on Commissioner as it is Quasi Judicial Authority: Kerala HC dismisses Writ petition against Income Tax Order [Read Order]

The Kerala High Court observed that the administrative circular will not operate as a fetter on the commissioner as it is a quasi-judicial authority and dismissed the writ petition against the income tax order.

T.S. AJI, the petitioner challenged the notice and sought for a direction to the 1st respondent to reconsider the stay application. Counsel for the petitioner submitted that an appeal against the assessment order is pending before the appellate

ved “that the administrative circular will not operate as a fetter on the Commissioner since it is a quasi-judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.”

With aforesaid observation, the single bench of Justice Dinesh Kumar Singh disposed of the present writ petition and dismissed the Pending interlocutory application/s, if any, in the writ petition.

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