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2019 (7) TMI 650

..... t either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the assessing authority - HELD THAT:- A case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay petitions in Ext.P3 series. The respondents have issued Ext.P4 bank attachment notice. The petitioner apprehends recovery or realisation .....

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..... e, the Counsel for petitioner was permitted to take out notice through e-mail to fifth respondent, a pro forma party to the lis. Copy of notice sent to fifth respondent is placed on record. 2. Heard Smt. Latha K. and Dr.Thushara James for the parties. 3. The petitioner filed appeals in Exts. P2 and P2A aggrieved by the penalty order and order of assessment in Exts.P1 and P1A respectively made unde .....

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..... titioner that in the manner the law provides for protecting the interest of appellant pending appeal, the orders on delay petition and stay petition are passed expeditiously. Hence the writ petition. 5. Perused Exts. P1, P2 and P3 series. Prima facie I am satisfied that a case is made out for issuing necessary directions to second respondent to dispose of the delay condonation petitions and stay p .....

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..... The respondents are directed not to take coercive steps or recover the amounts determined in the orders under appeal for ten weeks from today. (c) The petitioner shall forthwith take steps for remitting/transferring in the best possible way ₹ 15,55,770/- to respondents towards 20% deposit of tax disputed. The fifth respondent notwithstanding Ext.P4 notice for the present permits petitioner t .....

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