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2013 (1) TMI 256 - HC - Income TaxPenalty u/s 271(1)(c) - demand notice while appeal against penalty pending consideration - Held that:- Once the appeal is preferred against the order passed under section 271(1)(c) and the petitioner has filed application for stay of the payment, the least that is expected is to hear the applicant and decide the application on merits. Without allowing the petitioner to avail such a chance, the recovery notice trying to recover the amount by coercive method, may not be appropriate. Thus CIT(A) directed to decide the application for stay within one month from today with no coercive steps taken for recovery of the amount of tax at least after a period of one week after the decision.
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