As the appeal is pending before CIT(A), the assessee moved an application  for stay of demand. PCIT directed to pre deposit of 20 percent of demand. On writ the Court held that, pre-deposit of 20 percent of demand is not mandatory.  Matter remanded to the AO for reconsideration.  Referred, National Association of Software and Services Companies (NASSCOM) v. Dy. CIT (E)  (2024) 240 DTR 265  (Delhi) (HC)  (AY.  2010-11 to 2020-21)