During pendency of appellate proceedings, assessee filed an application for stay of tax demand. Assessee was directed to pay 20 per cent of amount demanded as a condition for granting interim stay. Against said order writ petition is filed. Court held that in view of fact that appellate authority had already proceeded to hear appeal and reserved matter for order, no interference with impugned order granting stay subject to payment of 20 per cent of tax demanded was required. ( AY. 2011-12 to 2015 -2016)
Victoria Technical Institute. V. ITO (2020) 268 Taxman 420 (Mad.) (HC)
S. 220 : Collection and recovery-Assessee deemed in default– Stay -The AO has directed the assessee to pay 20% of tax demanded.- Appellate authority started the hearing – Writ is not entertained. [Art. 226]