The assessment was reopened and huge demand was raised . The assessee preferred an appeal\u00a0 before the CIT (A) and made an application before the Assessing Officer to stay of demand till the disposal of appeal . The Assessing Officer rejected the stay application and directed to pay 20% of tax in dispute . Aggrieved\u00a0 by the order of the Assessing Officer the assessee filed writ petition before high Court .Allowing the petition the Court held that the revenue ought to have considered the case prima facie\u00a0 balance of the petitioner .Accordingly directed the revenue to keep the demand in abeyance till the disposal of appeal\u00a0 and directed\u00a0 the\u00a0 CIT (A) to dispose the appeal with in a period of four months from the date of receipt of an authenticated copy of the order and till the disposal of appeal within the said period , notice of demand was kept in abeyance . (WP No. 812 of 2020 dt 12 -3 2020 )\u00a0 (AY. 2012 – 13 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 220 : Collection and recovery – Assessee deemed in default \u2013 Stay \u2013 Pendency of appeal before CIT (A) \u2013 Entire demand was kept in abeyance till the disposal of appeal on merits by CIT (A) [S. 147 , 156, 220 (6) ,Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20143","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5eT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20143"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20143\/revisions"}],"predecessor-version":[{"id":20144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20143\/revisions\/20144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}