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    <title>2021 (12) TMI 1262 - DELHI HIGH COURT</title>
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    <description>The court held in favor of the petitioner, ruling that the assessing officer must grant a stay on demand recovery until the disposal of the first appeal, with only a 20% pre-deposit required. The respondents were directed to refund the excess amount adjusted in violation of the 20% limit for the disputed tax demands of the Assessment Year 2016-17. The court emphasized compliance with office memorandums and legal principles, ultimately granting the petitioner&#039;s request for a refund and disposing of the writ petition and application.</description>
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      <description>The court held in favor of the petitioner, ruling that the assessing officer must grant a stay on demand recovery until the disposal of the first appeal, with only a 20% pre-deposit required. The respondents were directed to refund the excess amount adjusted in violation of the 20% limit for the disputed tax demands of the Assessment Year 2016-17. The court emphasized compliance with office memorandums and legal principles, ultimately granting the petitioner&#039;s request for a refund and disposing of the writ petition and application.</description>
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