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2023 (6) TMI 48

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..... at an application for staying the demand concerning AY 2017-18 has been lodged with respondent no. 1, which is also not being dealt with. As averred, that the said application, which is dated 29.01.2020, was lodged with the respondent no. 1 on 03.02.2020. Given this position, we have queried the counsel for the petitioner, whether he would have objection, if, for the moment, against the refund .....

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..... h Mr Puneet Singhal and Shivendra Singh, Jr. Standing Counsels. RAJIV SHAKDHER, J. (ORAL): 1. Issue notice. 1.1 Mr Gaurav Gupta, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 2. In view of the directions that we propose to pass, Mr Gupta says, that he does not wish to file a counter-affidavit in the matter, and that he will argue the matter .....

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..... ing demand with respondent no. 2 [i.e., Commissioner of Income Tax (Appeals)], which has not been adjudicated yet. 7. We are told, that this appeal was filed on 20.01.2020. 8. It is also the submission of the counsel for the petitioner, that an application for staying the demand concerning AY 2017-18 has been lodged with respondent no. 1, which is also not being dealt with. 9. It is averr .....

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..... remedy, albeit, as per law. 14. The concerned authority will dispose of the application for stay of demand at the earliest, though not later than three [3] weeks from the receipt of copy of the instant judgement. 15. The writ petition is disposed of in the aforesaid terms. 16. Consequently, pending application shall stand closed. 17. Parties will act based on the digitally signed copy .....

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