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    <title>2023 (1) TMI 1317 - TELANGANA HIGH COURT</title>
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    <description>The HC set aside the order by the 1st respondent directing the petitioner to pay 20% of the disputed tax demand, finding it a mechanical application of CBDT instructions without proper discretion. The case was remanded for a fresh order, ensuring a fair hearing for the petitioner. The court prohibited any coercive recovery steps during the six-week period for issuing the new order. The writ petition was allowed, and no costs were imposed. All pending miscellaneous applications were closed.</description>
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      <description>The HC set aside the order by the 1st respondent directing the petitioner to pay 20% of the disputed tax demand, finding it a mechanical application of CBDT instructions without proper discretion. The case was remanded for a fresh order, ensuring a fair hearing for the petitioner. The court prohibited any coercive recovery steps during the six-week period for issuing the new order. The writ petition was allowed, and no costs were imposed. All pending miscellaneous applications were closed.</description>
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