During pendency of said appeal, assessee filed an application under section 220(6) for stay of demand before ITO who granted same subject to payment of 20 per cent of outstanding demand. The assessee filed writ petition ND contended that total demand was to be kept in abeyance till disposal of appeal by Commissioner (Appeals) as the Assessing Officer made the addition on the basis of third party and he failed to appear for cross examination  and also due to financial hardship. Allowing the petition the Court held that on facts, entire demand was to be kept in abeyance till disposal of appeal on merits by Commissioner (Appeals). (AY 2012-13)