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2010 (3) TMI 732 - BOMBAY HIGH COURTStay of demand - TDS u/s 194J - Assessee in default - Demand - Application for stay - The first petitioner is engaged in the business of acting as a third party administrator for processing claims of policyholders insured by insurance companies - Despite the order of stay, garnishee notices have been issued for the entire amount which betrays a lack of application of mind - In a decision of a Division Bench of this Court in KEC International Ltd. v. B.R. Balakrishnan [2001 (3) TMI 32 - HIGH COURT OF JUDICATURE AT BOMBAY], parameters have been laid down to govern the manner in which applications for stay should be dealt with by adjudicating officers - Appeal is disposed of by way of remand with specific directions.
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