https://www.taxtmi.com/caselaws?id=220548 The court dismissed the petition challenging a communication directing partial payment of tax and penalty before an appeal hearing. The court found the communication fair and reasonable to secure revenue and provide relief. Emphasizing the statutory duty to pay, the court noted the petitioner's obligation to fulfill the assessed amounts, despite initial leniency. The court highlighted the importance of granting an opportunity of hearing before declining a stay order, citing a violation of natural justice. Ultimately, no sufficient grounds were found to interfere, leading to the dismissal of the petition. en-us Thu, 10 Jan 2013 00:00:00 +0530 Tue, 29 Jan 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220548 The court dismissed the petition challenging a communication directing partial payment of tax and penalty before an appeal hearing. The court found the communication fair and reasonable to secure revenue and provide relief. Emphasizing the statutory duty to pay, the court noted the petitioner's obligation to fulfill the assessed amounts, despite initial leniency. The court highlighted the importance of granting an opportunity of hearing before declining a stay order, citing a violation of natural justice. Ultimately, no sufficient grounds were found to interfere, leading to the dismissal of the petition. Case-Laws Income Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220548