9911796707
TMI Blog2024 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... T Office Memorandums dated 29.02.2016 and 31.07.2017 and directed the petitioner to deposit 20% of outstanding demand and here is no whisper or iota of discussion about exemption notifications - HELD THAT:- Prima facie reading of Annexures-P.9 and P.10 shows that petitioner could make out a prima facie case. Sadly, the appellate authority has not taken any pain to consider the singular contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Krishna, learned Senior Standing Counsel for respondent-Income Tax Department. 2. With the consent, finally heard. 3. This petition filed under Article 226 of the Constitution of India assails the order of learned appellate authority dated 07.08.2024. 4. The background facts are that the petitioner is a Statutory Board constituted under the provisions of the Building and Other Construction Worke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it 20% of the demand i.e. Rs. 69,71,75,824/-. 6. The bone of contention of learned Senior Counsel for the petitioner is that the learned appellate authority was totally guided by Central Board of Direct Taxes (CBDT) Office Memorandums dated 29.02.2016 and 31.07.2017 and on the strength of the same, directed the petitioner to deposit 20% of outstanding demand. There is no whisper or iota of discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. 8. Prima facie reading of Annexures-P.9 and P.10 shows that petitioner could make out a prima facie case. Sadly, the appellate authority has not taken any pain to consider the singular contention raised by the petitioner based on these notifications. 9. Thus, in the peculiar facts of this case, we deem it proper to restrain the respondents from taking any coercive action again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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