TMI Blog2013 (11) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... for extension of stay, which has been granted up to 31/01/2014 with respect to the balance amount and/or to challenge the order dated 19/08/2013 in so far as granting stay of recovery of the balance amount till the decision of the First Appeal or January, 2014, whichever is earlier and as and when such proceedings are initiated the same be considered in accordance with law and on its own merits. - SPECIAL CIVIL APPLICATION NO. 14689 of 2013 - - - Dated:- 12-11-2013 - MR. M.R. SHAH and MR. R.P.DHOLARIA, JJ. MR SN SOPARAKAR, ADVOCATE for the Petitioner MR SUDHIR M MEHTA,ADVOCATE for the Respondent JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. By way of this petition under Article 226 of the Constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charged and other provisions shall apply. (v) You shall co-operate with the CIT(A) in early with the disposal of proceedings and shall not seek unnecessary adjournments. (vi) Any violation with any of the above conditions would result in the stay of demand being automatically revoked. (vii) The above decision may be reviewed at the discretion of the undersigned at any time. 3. It appears that despite the above, the Commissioner sent the impugned notice to the petitioner-assessee dated 19/08/2013 directing the petitioner to make the payment of 50% of the disputed demand immediately to avoid coercive measures from the Department. It is required to be noted that as such the Assessing Officer while passing the order under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f paragraph 4(i) granting stay of the balance 50% up to the decision of the First Appeal or January, 2014, whichever is earlier is concerned. 6. In view of the above and in the peculiar facts and circumstances of the case, we dispose of the present Special Civil Application by directing the petitioner to pay ₹ 1.12 Crores on or before 31/01/2014 by equal instalments (as agreed by the learned Senior Advocate appearing on behalf of the petitioner recorded hereinabove and even as per the order dated 19/08/2013 passed by the Assessing Officer under Section 220(6) of the Income Tax Act). On deposit of the aforesaid amount of ₹ 1.12 Crores, the order of demand with respect to the remaining amount shall be stayed till 31/01/2014. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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