2004 (4) TMI 23

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....submitted by him, under section 245C of the Income-tax Act, 1961. On behalf of the respondent, learned counsel submitted that in view of the decision in the case of Deen Dayal Didwania v. Union of India reported in [1986] 160 ITR 12 this court need not interfere in a matter like this. The Division Bench expressed an opinion, that: "Furthermore, the Act does not contemplate a stay of the assessme....