The petition filed before the Income-tax Officer under section 220(6) by the assessee for stay of the demand was rejected on the ground that the assessee had not deposited 15 per cent. of the disputed demand. On a writ the court observed that since the assessee’s appeal was pending before the Commissioner (Appeals), the assessee could file a fresh application for stay before the appellate authority hearing the appeal and the Commissioner (Appeals) was to expeditiously consider such application in accordance with law.(AY. 2018-19)