1999 (10) TMI 62

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....hort question that arises for consideration is whether the High Court was justified in calling upon the assessee to deposit a sum of Rs. 20,00,000/- while the assessee's appeal is pending before the appellate authority. Be it be stated that the Assistant Commissioner raised a demand of Rs. 48,87,777.70 against which the assessee has preferred an appeal and appeal is pending before the appellate au....

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....clined to delve into that question, since we are not inclined to express any opinion on the merit of the contentions made by the parties as the appeal is pending before the appellate authority. But having considered the facts and circumstances of the case we direct that the assessee may not be called upon to deposit any amount till the appeal of the assessee is disposed of by the appellate authori....