1993 (3) TMI 61

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....on whom the order of assessment, exhibit P-1, has been passed. It is said that a portion of the tax so assessed has been paid by the other persons on whom also the order, exhibit P-1, has been passed. The petitioner is now being proceeded against for the balance due as per exhibit P-1 which includes interest under sections 139(8) and 217 of the Income tax Act, 1961. When such proceedings for recov....

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....ven moved the Commissioner for stay of the recovery proceedings for any amount including the interest pending disposal of exhibit P-4. What he now seeks is the issue of a writ of mandamus directing the respondents to stop the recovery proceedings pending the application, exhibit P-4, before the Commissioner. The pre-requisite for the issue of a writ of mandamus is a demand and refusal. There is ab....