Dismissing the petition the Court held that ;As 20% of demand had not been deposited , assessee’s petition to stay of recovery is dismissed ( AY.2014-15)
Madhya Pradesh Audyogik Kendra Vikas Nigam Ltd. v. DCIT (2018) 165 DTR 151/ 305 CTR 612 (MP)( HC) SEZ Indore Ltd v. Dy.CIT (2018) 165 DTR 151/ 305 CTR 612 (MP)( HC)
S. 226 : Collection and recovery – Modes of recovery – As 20% of demand had not been deposited , assessee’s petition to stay of recovery is dismissed [ S.220(6), 226(3) ]