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2015 (5) TMI 394 - HC - Income TaxDemand notices u/s 156 - requirement of deposit during the pendency of appeal - whether the petitioner-assessee shall be treated as assessee in default and appropriate action of recovery shall be taken? - petitioner-assessee had already deposited 50% of the amount - Held that:- The issues are already concluded in favour of the petitioner-assessee by the decision of this Court in the case of GSPC Gas Company Ltd. (2013 (11) TMI 1542 - GUJRAT HIGH COURT) and without expressing anything on merits with respect to the additions made by the Assessing Officer, as the petitioner had already deposited 50% of the tax demand as per the notices of demand for all the three Assessment Years, in the facts and circumstances of the case, we direct that during pendency and final disposal of the respective appeals before the learned CIT(A) against the assessment orders for the Assessment Years 2008-09, 2009-10 and 2012-13, the petitioner may not be treated as assessee in default. The learned CIT(A) to decide and dispose of the respective appeals in accordance with law and on its own merits without, in any way, being influenced by the present order expeditiously. - Decided in favour of assessee.
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