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2017 (10) TMI 1363 - KARNATAKA HIGH COURTRecovery of the dues - Held that:- The assessee does not appear to have paid even this 15% of the disputed demand and has now approached this Court by way of present writ petition. This Court is satisfied that the Respondent-Department's lower Assessing Authorities in all fairness should await the disposal of relevant stay applications filed by the petitioner-assessee before the next higher Authorities, either on executive side the Respondent No. 4-Principal Commissioner of Income Tax and/or First Appellate Authority, viz., Respondent No. 3 - Commissioner of Income Tax. Taking recourse to the coercive process for the recovery even prior to the disposal of such stay applications has forced assessee to rush to this Court for such interim reliefs, which actually deserves to be considered by such concerned higher Authorities of the Department itself created under the provisions of Income Tax Act, 1961 after giving due and reasonable opportunity of hearing to the assessee expeditiously and by a reasoned order.
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