2025 (3) TMI 656

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.... 985 of 2025 And W. M. P. Nos. 1220 & 1221 of 2025 - -<br>Income Tax<br>Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Ms. Parthika Devi for Mr. Richardson Wilson For the Respondents 1 and 2 : Mr. A.N.R. Jayaprathap Junior Standing Counsel ORDER Heard Ms. Parthika Devi learned counsel appearing for the petitioner and Mr.A.N.R.Jayaprathap, the learned Junior Standing Coun....

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....the Department, the first respondent vide the impugned order dated rejected the Stay Petition, which necessitated the petitioner to approach this Court. 3.1 The learned counsel for the petitioner also submitted that the petitioner has already deposited 15% of the disputed tax and therefore, prays that the onerous condition imposed by the first respondent requiring the petitioner to pay 20% of t....

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....insisted to pay 20% of the disputed tax, failing which, the petitioner would be faced with recovery proceedings, the petitioner requested the first respondent to adjust the payment of 20% from and out of the refund payable to the petitioner, however, the first respondent without considering such request, rejected the Petition for Stay. However, considering the fact that the petitioner has already ....