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2019 (8) TMI 626 - HC - Income TaxStay of demand - pre-deposits - HELD THAT:- The appeals now filed before the second respondent are statutory appeals which ought not to be shut out except for valid reasons noted and recorded by the second respondent. While recording the above statement, this Court hastens to add that all issues in this behalf are at large before the second respondent. The second respondent exercises his jurisdiction in accordance with law and no guidance is warranted from Court. Any observation made in this behalf ought not to be appreciated as expressing a view by this Court on the conduct of the petitioner. All the bank accounts of the petitioner are frozen. The petitioner offers to deposit 10% of the amount determined in Exts.P1 and P2. Now the apprehension voiced by the petitioner is that the first respondent will go to the next step and withdraw the entire tax amount payable by the petitioner from the frozen account. Keeping in view the balance of convenience and also enable the petitioner to work out the remedy of appeal, the writ petition is disposed of by this judgment. The case no doubt presents on both sides singular facts, therefore the discretion of this Court is also exercised in a measured way ensuring preservation of the interest of all the parties during the pendency of consideration of delay petitions or disposal of appeals. a) The petitioner deposits 10% of the tax amount demanded through Exts.P1 and P2 within one week from today. b) The petitioner accompanied by a copy of this judgment and also proof of payment of 10% as directed by this Court, appears before the second respondent and requests for consideration and disposal of delay condonation petitions within one week thereafter.
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