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Court Orders Appellate Authority to Evaluate Petitioner's Hardship Over 20% Tax Demand Payment Under Instruction No.4(B)(b) 2016.

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....Stay petition - directed to the (Respondent) appellate authority to consider the genuine hardship that would be caused to the petitioner in case the he is directed to pay 20% of the disputed demand placing reliance on Instruction No.4(B)(b) of the Circular dated 29.2.2016 - protected from coercive action till a decision is taken by AA....