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2020 (1) TMI 58 - CALCUTTA HIGH COURTStay application - HELD THAT:- Upon perusal of the documents, it is clear that a sum of ₹ 14 lakh had already been paid by the petitioner in light of the order passed under Section 220(6) of the Income Tax Act, 1961 by the ACIT, Circle 51(1), Kolkata. A further payment of ₹ 14 lakh is still pending. Petitioner has submitted that he is unable to make any further payment since his bank account is lying seized and attached. In light of the above submission, it would be just and fair to direct the Commissioner of Income Tax (Appeals), XV being the respondent no.2 to dispose of the stay application and appeal filed by the petitioner under Section 246 of the Income Tax Act, 1961 within a period of three weeks from date. In the meantime, no coercive steps should be taken by the Income Tax Authority against the petitioner till the passing of the reasoned order by the Appellate Authority.
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