The assessee’s application for stay of the demand was rejected during the pendency of appeals against the assessment orders for the assessment years 2009-10 to 2011-12, an interim order was passed by the High Court on a writ petition staying the enforcement of the demand pursuant to the demand notices in the light of the submission that 20 per cent. of the demand had been deposited. The assessee was reserved liberty to request the Commissioner (Appeals) to expeditiously consider the merits of the case against the assessment orders in the light of the orders of the Division Bench Vodafone Idea Ltd. v. Dy. DIT (IT)(2023) 457 ITR 189 (Karn)(HC) and disposal of the writ petitions by the similar assessees in other writ petitions. (AY.2009-10 to 2011-12)(SJ)
Saudi Telecom Company v. CIT (IT) (2024)462 ITR 168 (Karn)(HC)
S. 225 : Collection and recovery-Stay of proceedings-Pendency of appeal before CIT(A)-Deposit of 20 Per Cent. of demand-Liberty reserved to assessee to request Commissioner (Appeals) to consider merits of case expeditiously. [S. 226,250, Art. 226]