Allowing the petition the Court held that ;when the stay application is pending before CIT (A) directing the assessee to pay 20 per cent of tax demand without considering as to whether assessee had made out a prima facie case for grant of interim relief, same was not justified . Order of the AO was set aside and directed him to decide on merits .( AY. 2015-16)
Samms Juke Box v. ACIT (2018) 409 ITR 33/ 257 Taxman 37 (Mad) (HC)
S. 220 : Collection and recovery – Assessee deemed in default -Stay- when the stay application is pending before CIT (A) directing the assessee to pay 20 per cent of tax demand without considering as to whether assessee had made out a prima facie case for grant of interim relief, same was not justified [ S.157 ]