TMI Blog2019 (6) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the genuine hardship that would be caused to the petitioner in case the petitioner is directed to pay 20% of the disputed demand placing reliance on Instruction No.4(B)(b) of the Circular dated 29.2.2016. Assessment order being unreasonably high-pitched and the matter is heard by the appellate authority, the assessee is required to be protected from coercive action, if any, to be initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is restricted only to prayer- (f) which reads as follows: f) Issue a writ or order in the nature of mandamus or any other writ or order to direct the respondent No.3 to dispose of the stay application filed by the petitioner on 16.5.2018 (Annexure-L) and expeditiously. 3. The petitioner is a partnership firm. The assessments were concluded for the assessment year 2015-16 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.1 and requested to consider the stay application. Respondent No.1 dismissed the application on 3.4.2018 directing the petitioner to pay 20% of the outstanding demand. Aggrieved by the order of the respondent No.1, the petitioner approached the respondent No.2 seeking absolute stay of demand unsuccessfully. Aggrieved by the order of the respondent No.2, the petitioner approached the respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner in accordance with law and pass appropriate orders. 7. In view of the aforesaid submissions made by the learned counsel for the parties, it is necessary to direct the respondent No.3 to consider the stay application filed by the petitioner on 15/16.5.2018 and take a decision in the matter considering the genuine hardship that would be caused to the petitioner in case the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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