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2019 (3) TMI 1467 - HC - Income TaxStay petition - recovery proceedings - AO directing the petitioner to deposit 20% of the tax demand, upon which the rest of the recovery would be stayed - HELD THAT:- No recovery pending the appeal before the appellate Commissioner could be carried out. This Court in the case of UTI Mutual Fund Vs. ITO [2012 (3) TMI 333 - BOMBAY HIGH COURT] had observed that, “If the Assessing Officer has taken a view contrary to what has been held in the preceding previous years without there being a material change in facts or law, that is a relevant consideration in deciding the application for stay. In the present case, prima facie, the Revenue is unable to point out any material change in the facts or law on the basis of which the Assessing Officer has made the additions. Under the circumstances, while allowing the Revenue to file reply and adjourning this group of petitions to 22nd March, 2019, we prevent the respondents from carrying out recoveries arising out of the orders of assessment.
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