https://www.taxtmi.com/caselaws?id=767270 Where an assessee had already deposited 15% of the disputed tax, the Court treated further insistence on payment up to 20% as onerous and modified the stay condition accordingly. With the revised pre-deposit requirement satisfied, continued coercive recovery was not warranted pending appeal, and the freezing of the bank account was directed to be lifted. The matter reflects that substantial compliance with a stay condition may justify moderation of the pre-deposit requirement and protection against recovery steps until appellate disposal. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767270 Where an assessee had already deposited 15% of the disputed tax, the Court treated further insistence on payment up to 20% as onerous and modified the stay condition accordingly. With the revised pre-deposit requirement satisfied, continued coercive recovery was not warranted pending appeal, and the freezing of the bank account was directed to be lifted. The matter reflects that substantial compliance with a stay condition may justify moderation of the pre-deposit requirement and protection against recovery steps until appellate disposal. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767270