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2024 (7) TMI 42

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..... ht a stay on the impugned notice demanding 20% of the tax demand - petitioner has also moved an application before the Local Committee constituted for recovery in cases identified as high pitched by the local committee. HELD THAT:- Having heard learned counsel for the parties and having perused the record and the relevant orders, we find that although the petitioner has filed an appeal challenging .....

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..... te of order of this Court being placed with the office of Local Committee. We keep open all contentions of the petitioner in regard to the proceeding before the CIT(A) as also before the Local Committee.
G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. Bharat Raichandani a/w Jasmine Dixit i/b UBR Legal,. For the Respondents : Mr. Ravi Rattesar,. P.C. 1. We have heard .....

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..... ichandani would next submit that the petitioner has also moved an application dated 11 June 2022 before the Local Committee as constituted under the decision of the Central Board of Direct Taxes as contained in Circular dated 23 April 2022, in regard to the High Pitch Assessment, made in respect of the assessee, by the assessment order in question. It is stated that the said application is also pe .....

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..... e impugned notice dated 15 May 2024. 7. Having heard learned counsel for the parties and having perused the record and the relevant orders, we find that although the petitioner has filed an appeal challenging the assessment orders before the CIT(A), the petitioner had not moved any stay application before CIT(A). In the present circumstances, it is appropriate that the petitioner moves a stay app .....

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