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2023 (1) TMI 484 - HC - Income TaxStay application - Refund along with up-to-date interest after adjusting 20% of the disputed demand - HELD THAT:- Petitioner may be right in saying that the concerned officer could not have recovered the entire demanded amount since an appeal was pending. Petitioner, in our view, is responsible for its own woes as it did not take further action when in the first instance cause of action arose in December 2021 and thereafter when the notice under Section 226(3) of the Act was issued on 30.09.2022. Petitioner was following-up with the department. According to us, that is not a good enough answer. Even after notice u/s 226(3) of the Act was issued, which was in September 2022, the petitioner did not take immediate steps to approach the court. Given this position, no relief, at this juncture, can be granted. All that we can direct is an expeditious disposal of the appeal pending before the CIT(A). CIT(A) is requested to take up the appeal for hearing and dispose of the same within the next four weeks. The period of four weeks will commence from the date of receipt of a copy of the order passed today.
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