Sudarshan Reddy Kottur v. ITO (2023) 458 ITR 750 (Telangana)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Discretion must be exercised judicial manner.[S.220(6), Art. 226]

Held that where an outstanding demand was disputed before the appellate authority, the assessee had to pay 20 per cent. of the disputed demand. Accordingly, the assessee was directed to pay 20 per cent. of the outstanding demand. There had been no application of mind by the Assessing Officer. The order therefore was not valid. Directed to dispose the application  within period of six weeks. (AY.2017-18)