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2023 (12) TMI 1356

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..... has been directed to pay of 20% of the total tax demand raised - Not only the conditional stay on payment of 20% has been granted but the petitioner has also been given facility of payment of 20% in seven equal installments. HELD THAT:- Petitioner has submitted that the assessment orders after survey under Section 133A of the Income Tax Act had been finalized merely on the basis of the statements .....

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..... s extended to 30.12.2023 and the last and final installment has to be paid on or before 30.06.2024. Needless to say that the observation made herein will not prejudice the appellate authority to consider the case of the petitioner on merit. - THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. ANIL XAVIER, GEORGE G.POOTHICOTE, ANN MARY.V.I FOR THE RESPONDENTS : SUSIE B. V .....

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..... ent has been directed to be paid on or before 25.09.2023. The petitioner instead of complying the said conditional stay order has approached this court, impugning the very same conditional stay order in Ext.P5. 3. Learned counsel for the petitioner submits that the 2nd respondent has not considered the merit of the case and following the circular, has passed the order. 4. This court therefore aske .....

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..... esent writ petition that the merit of the assessment orders have not been considered while passing the impugned Ext.P5 order granting conditional stay. In that view of the matter, the present writ petition is dismissed. The petitioner was granted time to pay the first instalment on or before 25.09.2023, the said time is extended to 30.12.2023 and the last and final installment has to be paid on or .....

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