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        Case ID :
        Income Tax

        Stay of demand - direction to depositing 40% of the outstanding...

        Court Overturns Pre-Deposit Orders; Calls for Reassessment of Stay Applications Following NASSCOM Principles.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Stay of demand - direction to depositing 40% of the outstanding demand - The court found the stance of requiring a 20% pre-deposition as a precondition for stay consideration, as adopted by the respondents, to be legally unsound. Further, it was highlighted that the PCIT exacerbated the petitioner's burden by demanding a 40% deposit without assessing the merits or hardship entailed. The High Court quashed the orders dated 22 November 2021 and 27 February 2024, remanding the matter to the AO for fresh consideration of the stay applications in accordance with the legal position elucidated in the NASSCOM judgment and without prejudice to the merits of the petitioner's challenge.
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