Assessment of assessee was reopened for relevant assessment years due to survey proceedings.\u00a0 Assessee appealed these orders, and during pendency of appeal, requested a stay of demand.\u00a0 Initially, authority ordered assessee to deposit 20 per cent of demand before considering appeal. Assessee challenged this decision, citing lack of judicial scrutiny. Court agreed, ordering reconsideration\u00a0 Subsequently, authority revised deposit requirement to 10 per cent\u00a0 Assessee filed another writ petition alleging that various figures and details which were given by him had not received consideration\u00a0 High Court\u00a0 held that authority had not restricted relief to 20 per cent but had granted stay subject to deposit of only 10 per cent of demand based on order of assessment, it could be said that there was no procedural impropriety affecting order on stay application.\u00a0\u00a0 SLP of the assessee is dismissed. filed against impugned order of High Court was to be dismissed. (AY. 2014-15,\u00a0 2016-17, 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Survey-Reassessment-Pendency of appeal before CIT(A)-Stay was granted subject to deposit of only 10 per cent of demand-There was no procedural impropriety affecting order on stay application-SLP of the assessee is dismissed. [S.133A, 143(3), 147, 148, 156,226,250, Art. 136] <\/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-47206","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cho","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47206","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=47206"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47206\/revisions"}],"predecessor-version":[{"id":47207,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47206\/revisions\/47207"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}