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2003 (6) TMI 9 - HC - Income TaxContention of the petitioner is that he has filed an appeal against the block assessment order, which is pending before the CIT (Appeals), - An application filed under section 220(6) has been rejected by the Assistant CIT after a period of more than one year, on the ground that more than a year has passed and he had not deposited the amount and therefore the demand cannot be stayed - A perusal of the impugned order shows that discretion which has been exercised by CIT in rejecting the application, does not give any reason nor has it been exercised judiciously, therefore, liable to be set aside. – Petition allowed
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