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2018 (11) TMI 514 - HC - Income TaxPre-deposit - requirement to pay 20% of the demand as precondition - stay petition - Held that:- As Counsel agrees that the petitioner did deposit over 33%. In the light of the Ext.P9 departmental instructions requiring the appellant to pay 20% of the demand as precondition, reckon the Ext.P10 cannot be sustained. Accordingly, set it aside. The appellate authority will decide the petitioner's appeal on merits, expeditiously.
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