During the pendency of appeal the AO demanded the 20% of tax in dispute, though the issue was decided in favour of assessee by CIT(A) in other proceedings. On writ the Court held that AO cannot pass the order to deposit 20% of tax in dispute and stay was granted against recovery of demand.
ARCIL Retail Loan Portfolio 001-D-Trust v. Pr. CIT (2019) 264 Taxman 61 (Bom.)(HC)
S. 220 : Collection and recovery-Assessee deemed in default–Stay-Issue decided in favour of assessee by CIT(A) in other proceedings-Pendency of appeal before CIT(A)-AO cannot pass the order to deposit 20% of tax in dispute-Stay was granted against recovery of demand.