2014 (10) TMI 114

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..... he above writ petition challenging the imposition of condition by the Appellate Commissioner for the grant of stay of an order of assessment. 2. Heard Mr.Suhrith Parthasarathy, learned counsel for the petitioner and Mr.Pramod Kumar Chopda, learned Standing Counsel for the respondents. 3. The demand made as per the order of assessment is Rs. 2,65,86,680/-.  The petitioner has been asked to d .....

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..... e by way of refund, the imposition of the condition does not appear to be proper. The fact that a refund of at least 25% of the total amount now demanded is due to the petitioner has not been taken note of by the respondents. 6. Therefore, the writ petition is allowed and the condition imposed in the impugned order for payment of 50% of the demand is set aside. However, till the appeal is dispose .....

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