https://www.taxtmi.com/caselaws?id=417698 The court directed the respondents to refund the amount adjusted in excess of 20% of the disputed tax demands for Assessment Year 2016-17 to the petitioner within four weeks. The court emphasized that the assessing officer must grant a stay of demand until the disposal of the first appeal on payment of 20% of the disputed demand. The court also held that the respondents must follow Circulars/Notifications in recovery processes and provide reasons if a lump sum amount higher than 20% is warranted. en-us Tue, 25 Jan 2022 00:00:00 +0530 Fri, 29 Apr 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417698 The court directed the respondents to refund the amount adjusted in excess of 20% of the disputed tax demands for Assessment Year 2016-17 to the petitioner within four weeks. The court emphasized that the assessing officer must grant a stay of demand until the disposal of the first appeal on payment of 20% of the disputed demand. The court also held that the respondents must follow Circulars/Notifications in recovery processes and provide reasons if a lump sum amount higher than 20% is warranted. Case-Laws Income Tax Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417698