2013 (11) TMI 1586

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.... JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for an appropriate relief to quash and set aside the impugned notice dated 19/08/2013 (Annexure-A) issued by the Commissioner of Income Tax, Gandhinagar. 2. Heard Shri S.N. Soparkar, learned Senior Advocate appearing on behalf of the peti....

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....ly disposal of application under Section 154 filed by you, until the decision of first appeal or January 2014 whichever is earlier. (ii) Out of the remaining demand, the balance 50% of the demand is to be paid in six equal instalments starting from August, 2013. (iii) Any refund arising or likely to arise will be adjusted against the outstanding demand. (iv) Interest under Section 220(2) ....

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.... Act already stayed the recovery of 50% of the demand until the decision of the First Appeal or till January, 2014, whichever is earlier and granted six equal instalments from August, 2013 with respect to the balance 50% of the demand. 4. In the facts and circumstances of the case and when the Assessing Officer passed an order under Section 220(6) of the Income Tax Act, the parties are required....

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....d in favour of the petitioner either to approach appropriate authority for extension of stay with respect to rest of the amount in case the appeal is not heard on or before January, 2014 and/or to challenge the order dated 19/08/2013 in so far as the order in terms of paragraph 4(i) granting stay of the balance 50% up to the decision of the First Appeal or January, 2014, whichever is earlier is co....