TMI Blog2015 (3) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... press any opinion on the merits of the appeal and/or feasibility of the demand. At the same time, the Court is not oblivious to the circumstance that if any order is made, the assessee/petitioner is likely to suffer irreparable loss. Balancing the hardship, the Court is of the opinion that the respondent should vacate the garnishee order/letter to the extent of 50%, keeping in mind the condition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary variation. - WP (C) No. 1961/2015 - - - Dated:- 27-2-2015 - S. Ravindra Bhat And R. K. Gauba,JJ. For the Appellants : Mr J K Mittal Mr Rajveer Singh, Advs. For the Respondent : Ms Suruchi Aggarwal, Sr. Standing Counsel ORDER Mr. Justice S. Ravindra Bhat (Open Court ) 1. Issue notice. 2. Ms.Suruchi Aggawal, Advocate accepts notice on behalf of respondent. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee/writ petitioner preferred an appeal to the CIT (Appeals) on 07.04.2014, which is pending. 5. During the pendency of the appeal, the AO issued demand under Section 156 of the Act claiming the tax dues. The assessee sought for stay of the demand under Section 220(6). The concerned officer, Deputy Commissioner Income Tax, on 03.02.2015 communicated that, unless 50% of the demand was complied wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent should vacate the garnishee order/letter to the extent of 50%, keeping in mind the condition imposed in the letter dated 03.02.2015. In other words, the bank is directed to - within next four days ensure that the letter addressed to the bank on 24.02.2015 is withdrawn and a suitable letter directing the payment of half the amount is issued at the same time. Consequently, the assessee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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