https://www.taxtmi.com/caselaws?id=449695 HC dismissed the writ petition challenging denial of waiver of the 20% pre-deposit, holding the revenue authorities lawfully exercised discretion by granting monthly instalments of Rs.13,85,000. The petitioner failed to substantiate genuine hardship with evidence either before ACIT, PCIT or the Court, and did not seek stay from CIT(A) under Section 246 despite the assessment order being dated 28.03.2023. The court found no arbitrariness or non-application of mind in granting 9 and 20 instalments and recorded no illegality in the authorities' actions. en-us Wed, 14 Feb 2024 00:00:00 +0530 Sat, 20 Sep 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449695 HC dismissed the writ petition challenging denial of waiver of the 20% pre-deposit, holding the revenue authorities lawfully exercised discretion by granting monthly instalments of Rs.13,85,000. The petitioner failed to substantiate genuine hardship with evidence either before ACIT, PCIT or the Court, and did not seek stay from CIT(A) under Section 246 despite the assessment order being dated 28.03.2023. The court found no arbitrariness or non-application of mind in granting 9 and 20 instalments and recorded no illegality in the authorities' actions. Case-Laws Income Tax Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449695