https://www.taxtmi.com/caselaws?id=313892 The HC dismissed the petition, affirming the appellate authority's decision to stay the demand upon a 10% deposit. The Court emphasized the limited scope of judicial review in stay applications, highlighting that procedural propriety was maintained. It rejected claims of parity with other cases and the necessity for referral to the High Pitched Scrutiny Assessment Committee. The Court reiterated that the authority's role was confined to the stay application, not the merits of the case, and that each case requires specific consideration. The merits of the case remain for the appellate authority to decide. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 12 Jul 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313892 The HC dismissed the petition, affirming the appellate authority's decision to stay the demand upon a 10% deposit. The Court emphasized the limited scope of judicial review in stay applications, highlighting that procedural propriety was maintained. It rejected claims of parity with other cases and the necessity for referral to the High Pitched Scrutiny Assessment Committee. The Court reiterated that the authority's role was confined to the stay application, not the merits of the case, and that each case requires specific consideration. The merits of the case remain for the appellate authority to decide. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313892