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

Stay of tax demand can be sought from the assessing officer, with review available to Principal CIT.
An application for stay of tax demand is first filed with the Assessing Officer or Tax Recovery Officer, who may grant full or partial suspension of recovery pending appeal; if the AO rejects the stay or imposes harsh conditions, the taxpayer may move for supervisory review before the Principal CIT, who can modify or grant the stay under administrative powers.