On writ allowing the petition the Court held that in view of Instruction No. 1914 issued under section 220 as read with OM [F. No. 404/72/93-ITCC], where appeal was pending before Commissioner (Appeals), Commissioner (Appeals) is directed to decide appeal expeditiously without insisting on recovery of demand and till pendency of appeal demand shall be deemed to be stayed without depositing pre-deposit of 20 per cent. Instruction no. 1914, dated 2-2-1913, Instruction No. 1914, dated 21-3-1996 and OM [F. No. 404/72/93-ITCC], dated 31-7-2017 (AY. 2023-24)
Anheuser Busch InBev India Ltd. v. CIT (TDS) (2024) 298 Taxman 450 (P&H) (HC)
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Commissioner (Appeals) is directed to decide appeal expeditiously without insisting on recovery of demand and till pendency of appeal demand shall be deemed to be stayed without depositing pre-deposit of 20 per cent. [S. 250, Art. 226]