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2016 (4) TMI 89 - HC - Income TaxPre deposit - stay of demand - Held that:- We direct that till 7 April 2016 by which date the petitioner has been directed to deposit 30% of the balance amount, no coercive steps shall be taken by the Department. However, if the petitioner fails to deposit the balance 30% of the disputed tax by 7 April 2016, the protection granted by the Court shall stand automatically withdrawn and it will be open to the Department to pursue the matter in accordance with law. It is made clear that the Court has not adjudicated on the merits of the First Appeal filed by the petitioner and it will be for the Appellate Authority to examine the same without being influenced by any of the observations made by the High Court in this order or the Principal Commissioner of Income Tax, Muzaffarnagar on the application filed by the petitioner for stay of the demand.
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