Non receipt of consideration is no ground for lifting pre-deposit requirement

Smt. Kalpana Ashwin Shah Vs ACIT and Ors. (Bombay High Court)

1. The Petitioner has challenged the orders passed by the Assessing Officer as well as the Commissioner of Income Tax, requiring the Petitioner to deposit 20% of the disputed tax pending Appeal against the order of the assessment subject to which the remaining recovery would stand stayed.

2. Having heard the learned Counsel for the Petitioner and having perused the documents on record, it appears from the record that in response

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