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2015 (3) TMI 104 - HC - Income TaxAttachment orders - demand notice - Held that:- The authority should have considered the legal submissions raised by the petitioner before passing the impugned order. In any event since the matter is sub judice before the appellate forum, the authority should have considered whether 50% of the demand could be ordered, taking into account the totality of circumstances. Though this Court is bound to consider the situation prevalent on the date of the order, taking note of the subsequent events, namely, attaching 100% of the amount, when the petitioner has stated that the order has got to be tested in appeal, attaching 100% amount would clearly shows that the respondent was interested in collecting the entire amount, I am of the view that the impugned order has to be set aside and the matter has to be remanded to the appellate authority to consider the case afresh on merits and in accordance with law. Decided in favour of assessee
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