2021 (2) TMI 189

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....nd Mr. Aditya Vohra, Advocates For the Respondents : Mr. Zoheb Hossain, Senior Standing Counsel ORDER [VIA VIDEO CONFERENCING] CM APPL. 3334/2021 (for exemption) 1. Allowed, subject to all just exceptions and in terms of extant rules. 2. The application stands disposed of. W.P. (C) 1185/2021 3. The present petition seeks quashing of the ex-parte action taken by the Respondents on 29th Octo....

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....reinafter referred to as 'AO'] passed under Section 143 (3) of the Act for AY 2017-18, the Petitioner is in appeal before the CIT (A) and the same is still pending. Nevertheless, he submits that, the Petitioner has made deposits towards the outstanding income tax demand and further, amounts have also been recovered by way of bank attachment. He submits that, in the stay application preferred by th....

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.... to 70.53% of total income tax demand for the said AY. 6. Mr. Vohra argues that the refund has been wrongly adjusted against income tax demand for AY 2017-18 and the same should be directed to be released forthwith as, the action of the Respondents are contrary to the binding Instructions issued by the CBDT viz. Instruction No. 1914 dated 02.02.1993 modified by Office Memorandum [hereinafter refe....

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....us of the case, we feel that instead of issuing the directions as sought for, it would be in fitness of things that, the pending appeal of the Petitioner before CIT (A) is disposed of in a time-bound manner. We accordingly direct the concerned CIT (A), Delhi to decide the pending Appeal No.-1/10701/2019-20, within a period of two months from today. It is further directed that, in case the CIT (A) ....