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2023 (8) TMI 723 - CALCUTTA HIGH COURTStay of petition - recovery proceedings - high pitched assessments - HELD THAT:- In the instant case, since the appeals were filed in 2018 and the stay applications filed before the Deputy Commissioner of Income Tax during the year 2018 followed by subsequent reminders, were rejected only on 8th December, 2022 and the assessments orders were not given effect to till date, we are of the view that the appeals filed before the CIT (Appeals) could be disposed of at an early date and until then, the respondents/department should not take any coercive action against the appellant / assessee for recovery of the income tax, which has been assessed. See Great Barter Private Limited Vs. Assistant Commissioner of Income Tax [2022 (12) TMI 1432 - CALCUTTA HIGH COURT] These appeals are allowed and the orders passed in the writ petitions are set aside with a direction to keep the recovery proceedings initiated by AO in abeyance with a further direction to the CIT (A) to dispose of the appeal petitions filed by the assessee on merits and in accordance with law after affording an opportunity of personal hearing to the authorised representative of the assessee as expeditiously as possible, preferably within a period of 45 days from the date of receipt of the server copy of this judgment and order.
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