Court held that the decision of the authorities to demand payment of 20% of the disputed demand is in consonance with the department’s circulars. There are no extra ordinary reasons for imposing condition lighter than one imposed by the authorities. The contention that the assessee that he received no consideration and no tax could have been demanded from him is subject matter of the Appeal proceedings and cannot be a ground for lifting the rigor of the requirement of deposit of 20% of the disputed tax pending appeal.( WP No.1887 of 2019, dt. 15.07.2019)
Kalpana Ashwin Shah v. ACIT (Bom)(HC), www.itatonline.org
S. 220 : Collection and recovery – Stay –Pendency of appeal before CIT(A)- 20% of the disputed demand – Consideration is not received cannot be a ground for lifting the rigor of the requirement of deposit of 20% of the disputed tax pending in appeal . [ S. 220(6)]