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| The Tax Publishers2020 TaxPub(DT) 0883 (Mad-HC) : (2020) 270 TAXMAN 0124 INCOME TAX ACT, 1961
Section 226
Where assessee stated that he might be permitted to deposit 10% of the demand, instead of 20%, as directed in order, petition was partly allowed and the order directing the petitioner to pay 20% of disputed demanded amount to Revenue in respect of the assessment year 2017-18 was set aside.
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Recovery - Stay of demand - Notice issued under section 226(3) mandating assessee to pay 20% of the disputed demand -
Assessee filed this petition being aggrieved by notice issued under section 226(3) mandating him to pay 20% of the disputed demand of Income Tax in respect of assessment year 2017-18 and to direct Revenue to dispose of the appeal filed by assessee under section 246A. Held: Without going into the merits of the case, assessee stated that he might be permitted to deposit 10% of demand, instead of 20%, as directed in order. Petition was partly allowed and the order directing the petitioner to pay 20% of the disputed demanded amount to Revenue in respect of assessment year 2017-18 was set aside. Assessee was directed to remit a sum of Rs. 2,00,000 within a period of 15 days upon which order challenged before appellate authority stands stayed till the disposal of the appeal
REFERRED :
FAVOUR : Directions issued
A.Y. :
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