1989 (9) TMI 372

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..... nd, on instructions, has argued the matter. 2.. These two writ petitions are directed against the orders of the Appellate Assistant Commissioner declining to consider the applications for stay on the ground that the assessee has not filed any security bond. before the assessing officer, before. moving the applications for stay before the appellate authority. A perusal of section 31 and rule 31 .....

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