Held, that in view of the provisions of section 254(2A) read with its proviso thereon, the assessee was to pay 20 per cent. of the outstanding demand in two equal instalments in August and September, 2023. The assessee shall produce the proof of remittance of these instalments by September 15, 2023. In the alternative, the assessee was also entitled to furnish security equivalent to the value of 20 per cent. of the outstanding demand in favour of the Income-tax Department and was to ensure compliance of the contentions on or before September 15, 2023. Subject to the conditions, the demand raised by the Revenue was kept in abeyance for a period of 90 days from the date of compliance as mandated to the assessee, i. e., September 15, 2023 or till the disposal of the appeal, whichever was earlier. Till September 15, 2023, no recovery proceedings shall be initiated on the assessee for the demand.(AY. 2018-19)