Assessment order was passed making additions  as cash credits. Assesssee filed writ petition against said assessment order.  High Court dismissed the petition. SLP of assessee  disposed of by granting liberty to assessee to challenge assessment order relating to assessment year 2022-23 before Commissioner (Appeals) along with an application for grant of stay and for waiver of condition to deposit 20 per cent of disputed tax demand in terms of Office Memoranda issued by CBDT. Further, for a period of ten days, coercive steps for recovery of impugned tax demand shall not be taken. Circulars and Notifications : Office Memorandum (O.M.) F.No. 404/72/93-ITCC dated 29-2-2016 and 31-7-2017  (AY. 2022 -23)