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2020 (6) TMI 637

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..... balance amount has been stayed for a period of six months or till the disposal of the appeal whichever is earlier. The order in writ appeal cannot be said to be in knowledge or notice of CIT Appeal/the assessing officer while exercising power under Section 226(3). But despite that such types of orders are passed imposing a condition of payment of 20% or 25%. Be that as it may. The impugned orde .....

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..... t whereby while entertaining the stay application along with the appeal preferred against the assessment order dated 30.11.2018 for the assessment year 2012-2013 the demand has been stayed subject to the condition of deposit of 25% within a period of six months. Learned counsel appearing on behalf of the petitioner submits that the condition of payment of 25% is not justified in view of the order .....

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..... cted to pay 25% of the total amount on or before 15.03.2020 and the balance amount has been stayed for a period of six months or till the disposal of the appeal whichever is earlier. The order in writ appeal cannot be said to be in knowledge or notice of Commissioner of Income Tax Appeal/the assessing officer while exercising power under Section 226(3) of the Income Tax Act. But despite that such .....

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