Allowing the petition the Court held that the AO has to apply his mind to the application for stay of demand and pass appropriate order having regard to the facts and circumstances of the case. Referred CBDT circular (F .No .404 /72 /93 -ITCC) dt. 29 -02 2016 and (F .No .404 /72 /93 -ITCC) (FTS : 284146) 31-07 2007 www.itatonline.org (WP No. 682 / 2019 dt. 22-1-2019. (AY. 2011-12)
Turner General Entertainment Networks India Pvt. Ltd. v. ITO ( 2019) 263 Taxman 89 (Delhi)(HC) www.itatonline.org
S. 226 : Collection and recovery–Stay-AO cannot direct the Assessee to pay 20% of tax in dispute without application of mind [S. 225]