2011 (3) TMI 1021

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....O R D E R   The main contention of the learned counsel appearing for the petitioner is that the petitioner is not liable to pay the tax, as assessed by the first respondent, under Section 143(3) and the interest thereon, under Sections 234B and 234C of the Income Tax Act, 1961, as the petitioner is a developer constructing residential houses and not a contractor, as claimed by the assessin....

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....demand made by the assessing authority.   4. In view of the averments made in the affidavit filed in support of the writ petition and in view of the submissions made by the learned counsels appearing for the parties concerned, this Court finds it appropriate to direct the second respondent to dispose of the appeal, dated 19.1.2011, without directing the petitioner to pay 50% of the demand ....