2013 (10) TMI 371

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..... out that the Assessing Officer has already issued notice under Section 154 for recovery of interest. The Assessing Officer will not take coercive steps to recover interest amount for a period of one month or till the miscellaneous application is listed before the bench, whichever is earlier – Decided in favor of Assessee. - W.P.(C) No. 3646/2013 - - - Dated:- 24-9-2013 - Sanjiv Khanna And San .....

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..... by the bench. 3. If the application was not being entertained by the bench and could not have been heard by the bench, the same should have been placed before the appropriate bench or before the Chairman for being placed before the appropriate bench. Application cannot be dismissed by a bench which holds that they cannot hear the matter. 4. It will be, therefore, appropriate and proper, if th .....

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..... d and applicable. 5. For the reasoning given above, we set aside the impugned order and pass an order of remand in terms of the above directions. We clarify that we have not expressed any opinion on whether or not the miscellaneous application is maintainable, on merits or on the constitution of the bench which should hear the said application. 6. At this stage, learned counsel for the petitio .....

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