Court held that when an appeal is pending before CIT(A) the assessee had the liberty to approach AO by paying 20 per cent of disputed demand and sought stay of impugned demand by filing an application under section 220(3) or 220(6) Act. (AY. 2016-17)
Veisa Technologies. v. ACIT (2019) 263 Taxman 600// (2020)422 ITR 536 (Mad.)(HC)
S. 220 : Collection and recovery–Stay–Appeal pending before CIT(A)-Assessee has given liberty to approach the AO to stay the demand. [S. 220(3), 220(6), 246A]