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2024 (8) TMI 1029

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..... onsent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the first respondent dated 04.07.2024 and to quash the same, consequently, to direct the first respondent to stay the recovery proceedings pending disposal of the Appeal filed by the petitioner before the second respondent. 3. The facts, which led to the filing of this Writ Petition are as follows:- i) The petitioner is an individual assessee on the files of the respondent-Department. The petitioner had filed return of income for the AY 2018-19 on 31.03.2019, that the petitioner's case was selected for scrutiny and an assessment order was passed by the first respondent vide .....

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..... nsel for the petitioner would submit that pursuant to the judgment passed by the ITAT, whereby, the Appeal preferred by the petitioner against the order of assessment passed by the first respondent was remitted back to the second respondent for further consideration, the petitioner sent a letter to the first respondent requesting for stay of the demand raised against the petitioner and to lift the bank attachments, however, the first respondent, without even considering the financial stringencies faced by the petitioner, directed the petitioner to pay a sum of Rs. 35,00,000/- in 18 equal installments, to which proposal, the petitioner was not agreeable and passed the present impugned order, directing the petitioner to pay 20% of the dispute .....

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..... contend that no opportunity was granted before passing the impugnd order. Thus, by averring so, the learned Senior Standing Counsel prayed for dismissal of the Writ Petition. 6. In reply, the learned counsel for the petitioner would submit that challenging the assessment order datead 08.04.2021, the petitioner preferred an Appeal before the second respondent, and till the Appeal is heard and disposed of, all proceedings pursuant to the impugned order may be deferred. and the learned counsel also sought for a direction on the second respondent for earlier disposal of the Appeal. 7. I have given due considerations to the submissions made on either side and perused the materials available on record. 8. Admittedly, challenging the assessmen .....

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