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    <title>2019 (10) TMI 87 - KERALA HIGH COURT</title>
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    <description>The court set aside the challenged order under Section 251(1)(c) of the Income Tax Act, finding that the second respondent did not independently exercise discretion but directed the petitioner to file a stay petition. The court remitted the matter for reconsideration and disposal of stay petitions within two months, granting a stay of coercive steps for ten weeks. The writ petitions were disposed of accordingly.</description>
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      <description>The court set aside the challenged order under Section 251(1)(c) of the Income Tax Act, finding that the second respondent did not independently exercise discretion but directed the petitioner to file a stay petition. The court remitted the matter for reconsideration and disposal of stay petitions within two months, granting a stay of coercive steps for ten weeks. The writ petitions were disposed of accordingly.</description>
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