Held that since the assessment was high pitched and the prima facie case was in favour of the assessee, a complete stay of demand was granted. (AY. 2017-18)
Humuza Consultants v. ACIT [2023] 451 ITR 77 (Bom)(HC)
S. 220 : Collection and recovery of tax–High pitched assessment – Complete stay of demand was granted. [S. 10(34), 10(38), 68, Art. 226]