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    <title>2017 (3) TMI 1820 - DELHI HIGH COURT</title>
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    <description>The Court directed the petitioner&#039;s appeal, concerning the demand under Section 220 of the Income Tax Act, 1961 for investment in BARC as per Central Government policy, to be decided by the Appellate Commissioner within three months. Pending a final decision, no coercive steps were to be taken to enforce the demand. The petitioner was instructed to withdraw review applications, emphasizing the unique circumstances of the investment aligning with government policy.</description>
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      <description>The Court directed the petitioner&#039;s appeal, concerning the demand under Section 220 of the Income Tax Act, 1961 for investment in BARC as per Central Government policy, to be decided by the Appellate Commissioner within three months. Pending a final decision, no coercive steps were to be taken to enforce the demand. The petitioner was instructed to withdraw review applications, emphasizing the unique circumstances of the investment aligning with government policy.</description>
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