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2017 (3) TMI 1697 - BOMBAY HIGH COURTApplications for stay of demand - not being treated as an assessee in default in terms of Section 220(6) - Held that:- As the CIT(A) had almost concluded the hearing of the appeals (as informed by the petitioner), the deposit of 15% could be kept in abeyance. However, as the same is now denied by the Revenue making it a disputed issue, we see no reason to exercise our writ jurisdiction. Moreover, the order sheets annexed to affidavit dated 2nd March, 2017 is evidence of the adjournments granted on various occasion at the request of the petitioner and also filing of an additional ground on 31st January, 2017 which would further delay the proceedings. We see no reason in these facts to interfere in the present petition. CIT(A) need not await for the deposit of tax as directed by the impugned orders dated 28th October, 2016 to decide the pending appeals before him for the Assessment year 2007-08., 2008-09, 2009- 10, 2010-11 and 2012-13. This for the reason that it is not a condition precedent that the disputed amounts be deposited before the appeal can be heard and disposed of by the CIT(A). However, it is clarified that the pending appeals before the CIT(A) would not by itself in any manner fetter the rights of the Revenue to adopt such proceedings as are available to it in law, to recover its taxes in terms of the impugned orders dated 28th October, 2016.
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