2023 (10) TMI 1139

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....aramji For the Petitioner : A V Raghu Ram For the Respondent : J V Prasad SC For Income Tax ORDER: PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr.A.V.Raghu Ram, learned counsel for the petitioner and Ms.Sapna Reddy, learned counsel representing Ms.K.Mamatha Choudary, learned senior standing counsel for the respondents. 2. By filing this petition under Article 226 of the ....

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....nbsp; Total demand 41,38,07,520 4. Against each of the assessment order, petitioner has preferred appeals before the First Appellate Authority. The appeals are pending. In the meanwhile, petitioner filed applications under Section 220(6) of the Act for stay of demand. 5. By a common order dated 02.02.2023, first respondent granted stay subject to payment of 20% of the total demand by 1....

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....ot bound or confined by departmental instructions. He has to apply his mind which must be reflected in the order. This position has been clarified by the Supreme Court in the case of Principal Commissioner of Income Tax Vs. M/s. L.G. Electronics India Private Limited in Civil Appeal No. 6850 of 2018. 8. That being the position, we set aside the order dated 02.02.2023 and remand the matter back ....