Stay for demand application under IT act

[KS Bhat]

If assessing officer created demand appeal filled against order can we file stay demand with CIT or it should be with ITO only 

AI Summary

File stay application with the appellate authority hearing your appeal, not the assessing officer, and follow its procedures If a demand is created by the assessing officer and an appeal is filed, the appropriate stay application should be made to the authority before whom the appeal is pending - e.g., if the appeal is before the Commissioner (Appeals) file the stay application there, or if the appeal is before the Tribunal file there. The assessing officer may be asked for provisional relief, but an AO's order is not determinative once an appellate authority with jurisdiction is seized; therefore seek stay from the appellate forum handling the appeal and follow its procedural requirements.