https://www.taxtmi.com/caselaws?id=461647 A deposit condition imposed while considering stay of demand under the Income-tax Act was not sustainable where the disputed additions were already covered in the assessee's favour by earlier tribunal decisions. CBDT Instruction No. 1914 recognises complete stay where the disputed demand concerns issues already decided in favour of the assessee by an appellate authority or court, and recovery in such circumstances was treated as unwarranted. The deposit condition was set aside and the Tribunal was directed to hear the matter expeditiously. en-us Fri, 29 Jul 2022 00:00:00 +0530 Fri, 18 Apr 2025 19:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461647 A deposit condition imposed while considering stay of demand under the Income-tax Act was not sustainable where the disputed additions were already covered in the assessee's favour by earlier tribunal decisions. CBDT Instruction No. 1914 recognises complete stay where the disputed demand concerns issues already decided in favour of the assessee by an appellate authority or court, and recovery in such circumstances was treated as unwarranted. The deposit condition was set aside and the Tribunal was directed to hear the matter expeditiously. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461647