2013 (1) TMI 652

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....oner.   Challenge in the present writ petition is to the communication dated 28.12.2012 (Annexure P-9), whereby the petitioner has been directed to pay Rs. 5,00,000/- by 10.1.2013 whereas the remaining demand was stayed up to 31.1.2013. Learned counsel for the petitioner has vehemently argued that earlier the entire demand was stayed vide the communication dated 8.11.2012 up to 31.12....

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.... for the petitioner has referred to a Division Bench judgment of this Court reported as (1998) 233 ITR 27 (P&H), Pawan Kumar vs. Income Tax Officer, wherein, this Court has observed that the order of declining stay without granting opportunity of hearing violates the principle of natural justice. Petitioner is duty bound to pay the duty amount of tax and the penalty as assessed by the Assessing....