The assessment was reopened and huge demand was raised . The assessee preferred an appeal  before the CIT (A) and made an application before the Assessing Officer to stay of demand till the disposal of appeal . The Assessing Officer rejected the stay application and directed to pay 20% of tax in dispute . Aggrieved  by the order of the Assessing Officer the assessee filed writ petition before high Court .Allowing the petition the Court held that the revenue ought to have considered the case prima facie  balance of the petitioner .Accordingly directed the revenue to keep the demand in abeyance till the disposal of appeal  and directed  the  CIT (A) to dispose the appeal with in a period of four months from the date of receipt of an authenticated copy of the order and till the disposal of appeal within the said period , notice of demand was kept in abeyance . (WP No. 812 of 2020 dt 12 -3 2020 )  (AY. 2012 – 13 )