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2019 (6) TMI 442

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..... ng appeal the Department has recovered approximately 38% of disputed tax amount. Secondly, the appeals are pending since over 2 years by now and lastly, this Court has more than one year back passed interim order preventing the Department from carrying out further recoveries pending appeals. Departmental circulars also envisage stay pending appeal before the Commissioner (Appeals), ordinarily upon .....

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..... ment to be carried out forthwith. Reverification dispensed with. 2. Heard learned counsel for the parties for final disposal of the petition. The petitioner has approached the Court seeking protection against further recoveries arising out of as many as 17 separate assessment orders which are in appeal before the Appellate Commissioner. The petitioner had applied previously stay to the Department .....

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..... s to recover the amount of ₹ 43.79 Crores or any part thereof being the outstanding demands in respect of its Appeals pending before the Commissioner of Income Tax (Appeals) till the next date. (b) The Petitioners application to amend this Petition so as to bring on record better and further particulars in support of its case is allowed. (c) Amendment to be carried out on or before 5th J .....

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..... his Court has more than one year back passed interim order preventing the Department from carrying out further recoveries pending appeals. The Departmental circulars also envisage stay pending appeal before the Commissioner (Appeals), ordinarily upon deposit of 20% of the disputed tax. This requirement has also been fulfilled in the present case. No special circumstances are pointed out to us to p .....

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