The petition filed before the Income-tax Officer under section\u00a0220(6)\u00a0by the assessee for stay of the demand was rejected on the ground that the assessee had not deposited 15 per cent. of the disputed demand. On a writ the court observed that since the assessee\u2019s appeal was pending before the Commissioner (Appeals), the assessee could file a fresh application for stay before the appellate authority hearing the appeal and the Commissioner (Appeals) was to expeditiously consider such application in accordance with law.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Failure to pay stipulated 15 percent of demand-Appeal pending before Commissioner (Appeals)-Directed to file fresh appeal for stay of demand before Commissioner (Appeals). [S. 143(3) 144B, 156, 220(6), 246A, 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-28562","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28562","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=28562"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28562\/revisions"}],"predecessor-version":[{"id":28563,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28562\/revisions\/28563"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}