2013 (2) TMI 182

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..... s to permit the Appellate Court to hear the appeal on merits as well. Petitioner is duty bound to pay the duty amount of tax and the penalty. The petitioner was granted indulgence at one stage for deferring the payment of tax and penalty but subsequently, on a request made by the petitioner, an additional order has been passed. Since, the payment of tax and penalty is a statutory duty, no case .....

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..... to pay tax of Rs. 18,36,901/- and the equivalent amount as penalty for the assessment year 2009-2010 vide the order of assessment dated 3.8.2011. The appellant is in appeal before the Commissioner of Income Tax (Appeals). Since, there is a huge demand against the petitioner, a communication directing the petitioner to pay Rs. 5,00,000/- by 10.1.2013 is fair and reasonable so as to secure the .....

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