On writ the Court held that the requirement of payment of twenty per cent of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases.  Pre-condition of deposit of twenty per cent of the demand can be relaxed in appropriate cases. Referred  the Office Memorandum dt. 29th Feb., 2016 gives instances like where addition on the same issue has been deleted by the appellate authorities in earlier years or where the decision of the Supreme Court or jurisdictional High Court is in favour of the assessee. Relied on P CIT v. LG Electronics India (P) Ltd. (2018) 303 CTR  649. 168 DTR  353(SC). On the facts neither the AO nor the CIT have considered three basic principles i.e. the prima facie case, balance of convenience and irreparable injury; impugned orders and notices are set aside and the matter is remanded back to the CIT for fresh adjudication.