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2019 (4) TMI 309

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..... )’s order and he submitted that it is understood that during that period no coercive action should be taken. - HELD THAT:- We are inclined to grant early hearing in this case and stay as under: The registry is directed to fix the case for early hearing on 25.02.2019 and short stay in this case is granted upto 25.03.3019. In the result, the stay applications filed by the assessee are disposed o .....

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..... held that the assessee is a assessee in default for failing to deduct TDS u/s. 194C of the Act. According to the A.O. there was a works contract for the supply of goods. The assessee challenged the appeal before the ld. CIT(A) that the said order was time barred, as it was passed after a lapse of two years. The ld. CIT(A) dismissed the assessee s plea. It is the plea of the ld. Counsel of the ass .....

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..... ounsel of the assessee stated that the assessee has got 60 days time to file an appeal before the Tribunal pursuant to ld. CIT(A) s order and he submitted that it is understood that during that period no coercive action should be taken. He submitted that in this case the order of the ld. cIT(A) was passed on 27.12.2017. Hence, he submitted that the assessee cannot be called upon to make the paymen .....

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