AO passed  the making certain additions and raising the demand. Appeal is filed and pending for disposal. Petitioner made an application before the AO to keep recovery of tax in abeyance till disposal of its appeal. AO Officer passed order providing that recovery would be stayed pending appeal if petitioner deposited 20 per cent of outstanding demand. On writ the Court held that while considering the outstanding demand advance tax and TDS deposited by petitioner at time of filing of return should be taken into consideration for said purpose. (AY. 2016-17)