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    <title>2013 (11) TMI 536 - BOMBAY HIGH COURT</title>
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    <description>Coercive recovery should ordinarily be withheld where an assessee has filed an appeal with a pending stay application and is not responsible for any delay or inaction. In these circumstances, the Bombay High Court protected the assessee from recovery action on the confirmed demand until the Commissioner (Appeals) disposed of the stay application. The Court also directed the assessee to appear before the appellate authority for appropriate consideration, reinforcing that recovery pursuant to the impugned notice should not proceed while stay relief remains undecided.</description>
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    <pubDate>Fri, 08 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 536 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=239359</link>
      <description>Coercive recovery should ordinarily be withheld where an assessee has filed an appeal with a pending stay application and is not responsible for any delay or inaction. In these circumstances, the Bombay High Court protected the assessee from recovery action on the confirmed demand until the Commissioner (Appeals) disposed of the stay application. The Court also directed the assessee to appear before the appellate authority for appropriate consideration, reinforcing that recovery pursuant to the impugned notice should not proceed while stay relief remains undecided.</description>
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      <pubDate>Fri, 08 Feb 2013 00:00:00 +0530</pubDate>
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