https://www.taxtmi.com/caselaws?id=422807 The court set aside the order requiring a 20% deposit of outstanding demand, emphasizing the appellate authority's discretion in granting deposit orders. The court clarified that administrative circulars are not binding on the authority, which must independently assess each case. The matter was remanded for a fresh decision, ensuring compliance with natural justice principles. The judgment disposed of the writ petition without costs and directed closure of pending applications for a comprehensive resolution. en-us Fri, 22 Apr 2022 00:00:00 +0530 Mon, 22 Aug 2022 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422807 The court set aside the order requiring a 20% deposit of outstanding demand, emphasizing the appellate authority's discretion in granting deposit orders. The court clarified that administrative circulars are not binding on the authority, which must independently assess each case. The matter was remanded for a fresh decision, ensuring compliance with natural justice principles. The judgment disposed of the writ petition without costs and directed closure of pending applications for a comprehensive resolution. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422807