https://www.taxtmi.com/circulars?id=8321 Instruction No. 1914 supersedes all earlier Board instructions on stay of demand, including Instruction No. 95 and Instruction No. 1362, and is the operative directive for granting stays in cases of unreasonably high assessments and genuine hardship; prior clarifications and procedural measures (conditioning stays on absence of assessee lapses, limiting stays to substantial disputes, permitting security, and monitoring appeal disposal) were consolidated and replaced by the later instruction. en-us Tue, 01 Dec 2009 00:00:00 +0530 Sun, 21 Nov 2010 21:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8321 Instruction No. 1914 supersedes all earlier Board instructions on stay of demand, including Instruction No. 95 and Instruction No. 1362, and is the operative directive for granting stays in cases of unreasonably high assessments and genuine hardship; prior clarifications and procedural measures (conditioning stays on absence of assessee lapses, limiting stays to substantial disputes, permitting security, and monitoring appeal disposal) were consolidated and replaced by the later instruction. Circulars Income Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8321