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TMI Blog2019 (7) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ew the CBDT circular issued which stipulates 20% of disputed tax could be imposed as condition for granting the stay. The challenge hence fails. After the order is dictated Sri. Sivadas, the learned counsel for the petitioners requests for expeditious disposal of the appeals pending before the 1st respondent for the assessment year 2016-2017. Respondents opposes issuing a direction for disposal of appeal within time frame as may be stipulated by this Court; for, according to him, the petitioners cannot be allowed to have it both ways, i. e. not paying any tax and at the same time insist for expeditious disposal of appeals. Taken note of the order dated 30. 4. 2019 passed by this Court in these writ petitions and also the issue for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 . Assessing Officer is directed to monitor the payment of demand which shall be remitted by the appellant in two equal installments by the end of April and May, 2019 . The assessing officer is also directed to report the default in this matter to be undersigned . Hence the following writ petitions; 2 . The petitioners raise several grounds against the discretion exercised by the 1st respondent while imposing the conditions excerpted above . This court on admission in W . P . ( C) . Nos . 12806 of 2019, 12843 of 2019 12817 of 2019 had imposed the following condition for continuation of stay of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in these writ petitions and also the issue for consideration before the 1st respondent . This Court as an exceptional case directs the 1st respondent to dispose of the appeals within three months from the date of receipt of copy of this judgment . 7 . The petitioners, if complies with the condition of depositing 10% within four weeks from today, the petitioners are entitled to the stay of the assessment orders under challenge in the subject appeals till its disposal thereof . The petitioners, if fail, to comply with the condition now stipulated by this court, it is made clear that the petitioners are not entitled for the benefit of the stay orders . The authorities can proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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