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2019 (7) TMI 375 - HC - Income TaxStay of demand - CIT-A insisting upon payment of 20% of the disputed tax amount, pending disposal of the appeals - single Judge while disposing the writ petitions, had reduced the condition by limiting the payment to an amount of 10%, till the disposal of the appeals - HELD THAT:- Taking note of the peculiar aspect involved touching the merits in the appeals based on decision above The Mavilayi Service Co-operative Bank Ltd. v. The CIT [2019 (3) TMI 1580 - KERALA HIGH COURT] we are of the opinion that the insistence for payment of a portion, as a condition for granting stay, need not be made in the cases at hand. Therefore the impugned judgments need to be modified. Hence, the writ appeals are hereby allowed. The impugned judgment of the single Judge are hereby set aside. The respective writ petitions are allowed to the extent of directing the CIT (Appeals) to consider and dispose of the statutory appeals filed by the appellants herein, at the earliest, taking note of the Full Bench decision cited above.
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