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2021 (5) TMI 87 - HC - Income TaxStay of recovery of demand - Non-payment of disputed arrears of tax - No application for stay of the disputed tax appears to have been filed, either before the Assessing Authority for not being treated as assessee in default in terms of Section 220 (6) of the Act or seeking interim protection before the Administrative/Appellate Commissioner - petitioners have thus approached this Court seeking a mandamus forbearing the respondents from taking coercive action as threatened - HELD THAT:- There is no merit in the prayer sought for, insofar as the demand raised in the orders of assessment is, admittedly, payable till such time it is stayed either by the Assessing Authority or by any superior authority. The petitioners have not even filed an application seeking stay. In such circumstances, there is no justification for the prayer sought in these Writ Petitions, and hence the same are dismissed. The petitioners, however, may, if they so desire, approach the appropriate authority seeking interim protection and if any such application seeking interim protection is filed, let the same be disposed in accordance with law and in line with the parameters stipulated in this regard within a period of four (4) weeks from date of receipt of the same.
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