An appeal had been filed before Tribunal on disputed addition of short-term capital gain. Assessee had deposited TDS on such capital gain but entire addition was challenged before Assessing Officer as well as before Tribunal. Such TDS amount undisputedly was more than 20 per cent of demand as worked out by Assessing Officer in his computation of demand relating to this addition. Accordingly, 20 per cent had to be reckoned with disputed demand.  Tribunal held that an action of Assessing Officer was not correct and accordingly, balance disputed demand was to be stayed for reason that there was no fault on part of assessee to conduct appeals and stay had already been granted by Tribunal looking to prima facie case on earlier occasions which had been misinterpreted by Assessing Officer. (AY. 2019-20)