2017 (1) TMI 1596

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..... f the disputed demand - Held that:- The decision of the Allahabad High Court in Jagran Prakashan ltd. v. Deputy Commissioner of Income Tax (TDS) [2012 (5) TMI 488 - ALLAHABAD HIGH COURT] is relied on by the petitioners. The Appellate Authority has noticed the said judgment in its order. However, more pertinent would be the words employed in the Circular, which refers to a decision of the Hon'ble S .....

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K. VINOD CHANDRAN, J. For the PETITIONER : SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON For the RESPONDENT : SRI.K.M.V.PANDALAI, SC, INCOME TAX DEPARTMENT, SRI. CHRISTOPHER ABRAHAM, SC JUDGMENT The petitioners herein are aggrieved by the orders passed in the interlocutory applications filed in an appeal before the first Appellate Authority. The assessment years in all the cases are of the .....

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..... appeal, on payment of 15% of the disputed demand. The learned Counsel for the respondent however relies on clause(b) of paragraph 4, wherein, a blanket stay of the demand itself is mandated, when there is a decision of the Hon'ble Supreme Court or the jurisdictional High Court, in favour of the assesse. 3. The decision of the Allahabad High Court in Jagran Prakashan ltd. v. Deputy Commission .....

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..... o verify it. As of now, the assessee is in default and the orders cannot be interfered with. In such circumstance, the assessee would be required to make payment of atleast 15% of the disputed demand, within a period of three months from the date of receipt of a certified copy of this judgment, failing which, the recovery proceedings shall continue. The facts and figures in all the writ petitions .....

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