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2019 (3) TMI 590 - BOMBAY HIGH COURTStay petition - violation of principle of natural justice - HELD THAT:- In the present case, even before the Petitioner could request Assessing Officer and, thereafter, the Principal Commissioner for hearing pending appeal, the Assessing Officer, apparently in consultation with the Principal Commissioner, has taken a view that, entire tax must be deposited. This would be wholly in violation of principle of natural justice. If the authorities were of the opinion that, the normal rule of stay upon depositing 20% of disputed tax demand, was not applicable in the present case, least that they had to do was to hear the Petitioner before taking final decision. The Petitioner shall apply to the Principal Commissioner of Income Tax for stay, pending appeal latest by 15th March, 2019.
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