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    <title>2018 (4) TMI 1720 - KERALA HIGH COURT</title>
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    <description>The court upheld the decision to require the petitioner to pay 10% of the demand as a condition for granting a stay in the appeal regarding the revised assessment under Section 143(3) of the Income Tax Act for the year 2014-15. The court found no merit in the petitioner&#039;s argument that the payment condition was unjustified due to alleged malicious intent behind the scrutiny of their returns. The court extended the payment deadline upon request, ultimately disposing of the writ petition and allowing the extension of time for payment of the demanded amount.</description>
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      <description>The court upheld the decision to require the petitioner to pay 10% of the demand as a condition for granting a stay in the appeal regarding the revised assessment under Section 143(3) of the Income Tax Act for the year 2014-15. The court found no merit in the petitioner&#039;s argument that the payment condition was unjustified due to alleged malicious intent behind the scrutiny of their returns. The court extended the payment deadline upon request, ultimately disposing of the writ petition and allowing the extension of time for payment of the demanded amount.</description>
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