2022 (6) TMI 86

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....MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE SAMEER JAIN For the Petitioner : Mr. Siddharth Ranka, Adv. With Ms. Apeksha Bapna, Adv For the Respondent : Mr. Anuroop Singhi, Adv. With Mr. N. S. Bhati, Adv ORDER 1. Learned counsel for the petitioner has submitted that the petitioner is a senior citizen and has been filing regular income tax return. In the instant case, return of income ....

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...., requesting for keeping the demand in abeyance till the disposal of the appeal. 2. It is further submitted that the Assessing Officer i.e. respondent No. 1, against all canons of law, without disposing the stay application filed by the petitioner, without considering the fact that the petitioner has himself deposited Rs. 2,52,530/- and bypassing the Office Memorandum dated 29.02.2016 and 31.07....

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....of Rs. 12,62,650 from the petitioner, which was done on 28.01.2020. On the date of hearing, however, learned counsel for the respondent fairly conceded that recovery of over 20% of demand, before disposal of appeal is not appropriate. He was further unable to refute the narration and positions submitted by counsel for the petitioner. He fairly conceded that petitioner is entitled to refund of amou....