2025 (3) TMI 656

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..... 1220 & 1221 of 2025 - -
Income Tax
Stay of demand - petitioner argued that they had already deposited 15% of the disputed tax thus condition imposed by the first respondent requiring the petitioner to pay 20% of the disputed tax may be reduced to 15% - HELD THAT:- There is no dispute on the aspect that challenging the assessment order passed by the first respondent dated 30.09.2021, the peti .....

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..... r passed by the first respondent directing the petitioner to pay 20% of the disputed tax stands modified to 15%, which the petitioner has already deposited.
Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Ms. Parthika Devi for Mr. Richardson Wilson For the Respondents 1 and 2 : Mr. A.N.R. Jayaprathap Junior Standing Counsel ORDER Heard Ms. Parthika Devi learned counsel appeari .....

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..... spondent to adjust the payment of 20% from and out of the refund payable by the Department, the first respondent vide the impugned order dated rejected the Stay Petition, which necessitated the petitioner to approach this Court. 3.1 The learned counsel for the petitioner also submitted that the petitioner has already deposited 15% of the disputed tax and therefore, prays that the onerous conditio .....

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..... or stay. However, in the interregnum, since the petitioner has been insisted to pay 20% of the disputed tax, failing which, the petitioner would be faced with recovery proceedings, the petitioner requested the first respondent to adjust the payment of 20% from and out of the refund payable to the petitioner, however, the first respondent without considering such request, rejected the Petition for .....

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