https://www.taxtmi.com/caselaws?id=414058 The petitioner challenged assessment orders and demand notices, seeking a stay of demand based on an office memorandum requiring a 20% deposit. The court emphasized that Appellate Authorities are not bound by such memoranda and have discretionary powers to grant stays independently. The judge directed the petitioner to apply for stay before the Appellate Authority, which was instructed to decide within two months and given the liberty to consider the appeal directly if needed. The writ petition was disposed of accordingly. en-us Fri, 24 Sep 2021 00:00:00 +0530 Wed, 27 Oct 2021 09:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414058 The petitioner challenged assessment orders and demand notices, seeking a stay of demand based on an office memorandum requiring a 20% deposit. The court emphasized that Appellate Authorities are not bound by such memoranda and have discretionary powers to grant stays independently. The judge directed the petitioner to apply for stay before the Appellate Authority, which was instructed to decide within two months and given the liberty to consider the appeal directly if needed. The writ petition was disposed of accordingly. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414058