The assessee filed an appeal against the assessment order which is pending before the CIT(A).The Assessing Officer rejected the application for stay of demand and directed to pay 20 percent of the disputed tax. On writ the Court held that whether there would be abatement or not, he should have considered accordingly moderating terms to be imposed while granting stay. In absence of due consideration of these aspects, matter is remanded back for consideration afresh. (AY. 2017-18)
Gumegowda Hanumanthe Gowda Nagaraja v. PCIT, (Central) (2023) 334 CTR 212 / 151 taxmann.com 209 (Karn)( HC )
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Search-Concluded assessment-Abatement-Prima facie opinion on abatement would be relevant for purposes of considering question of stay, hence, matter was to be remanded back for consideration afresh. [S. 153A 153C, 246A, Art. 226]