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2019 (8) TMI 1728

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..... or the Respondent : Mr.Anil Singh, Addl.Solicitor General with Mr.N.C.Mohanty ORDER P.C. : On 22 March 2019, this Court passed the following order: "1. The Petitioner has challenged the action of the Assessing Officer in raising a tax demand of a sum of Rs. 5,872.13 Crores (rounded of) and further directing the Petitioner to pay up such amount forthwith, without allowing the Petitioner any ti .....

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..... o be relevant. Under the circumstances, while granting time to the Respondents for filing reply, there shall be stay against the recovery of the tax. 4. Stand over to 12/04/2019." 2. The Petitioner has invoked extra ordinary jurisdiction of this Court challenging the impugned order dated 14 March 2019 passed by Respondent No.1 under section 115Q read with 115O of the Income Tax Act, 1961 (Act). .....

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..... n 246A of the Act would be available before the Commissioner of Income Tax (Appeals). 4. However, looking to the peculiar facts of the case, it is only for the Commissioner of Income Tax (Appeals) to decide his jurisdiction in accordance with law. Therefore it would be appropriate that the petitioner files an appeal to the Commissioner of Income Tax (Appeals) within a period of three weeks from t .....

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