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2005 (3) TMI 493 - HC - Income TaxWhen the attachment was made under section 226(3) of the Income-tax Act, 1961 the petitioner itself undertook to deposit the amount in instalment and thereafter the attachment was recalled. Now the petitioner is making a prayer to stay the realisation of the amount till the disposal of the appeal. - petitioner cannot be allowed to blow hot and cold. Once it has undertaken to deposit the amount, it cannot take a different stand. In that view of the matter, the prayer for stay of realisation of the amount till the disposal of the appeal is rejected
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