https://www.taxtmi.com/caselaws?id=370171 The appellate authority could not insist on a pre-deposit far above the 20% stay condition fixed by departmental instructions. Where the assessee had already remitted more than 33% of the total demand, a further insistence on deposit of the balance amount demanded as a precondition for stay was inconsistent with the governing office memorandum and could not be sustained. The pre-deposit demand was set aside, and the appeal was directed to be heard and decided on merits expeditiously. en-us Mon, 29 Oct 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370171 The appellate authority could not insist on a pre-deposit far above the 20% stay condition fixed by departmental instructions. Where the assessee had already remitted more than 33% of the total demand, a further insistence on deposit of the balance amount demanded as a precondition for stay was inconsistent with the governing office memorandum and could not be sustained. The pre-deposit demand was set aside, and the appeal was directed to be heard and decided on merits expeditiously. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370171