Dismissing the writ petition, that admittedly the assessee had filed an appeal against the order passed by the Assessing Officer before the Commissioner (Appeals) which remained pending and a stay petition dated February 1, 2023 was filed before the Assessing Officer seeking stay of collection of the demand. However, the Assessing Officer while entertaining the stay application directed the assessee to pay 20 per cent. of the demand amount, which was passed on the merits keeping in mind the economic condition of the assessee. The order being a reasoned one and having been passed after assessing the status and financial condition of the assessee, as only 20 per cent. of the entire demand amount was directed to be deposited, the direction of the Assessing Officer by order dated February 21, 2023 was just and reasonable, and could not be interfered with. (AY.2015-16)