Assessee filed an appeal before Commissioner (Appeals) along with a stay application. On writ the Court directed the Commissioner (Appeals) to decide appeal on merits without asking for 20 per cent of demanded amount. (AY. 2017-18)
Aranattukara Oriental Service Co-op. Bank Ltd. v. CIT (2020) 273 Taxman 165 (Ker.)(HC)
S. 250 : Appeal-Commissioner (Appeals)-Stay-Commissioner (Appeals) was directed to decide appeal and stay application without asking for deposit of 20 per cent of tax demand. [S. 226 (6), 249, Art. 226]