Stay of demands.

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....irectorate of Inspection (Research, Statistics & Publication) was, accordingly requested to undertake a study of about 200 cases where demands had been stayed by the departmental authorities. On the basis of the study a report has since been submitted to the Board covering 240 cases in 12 Commissioners' charges. The study has mainly revealed the following: (i) 93.57% of the demand was stayed beca....

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....stics & Publication) Board desires to reiterate that high pitched assessments should be avoided to reduce disputed demands. Full use should be made by the Inspecting Assistant Commissioners of the powers under section 144A and 144B to oversee the investigation and to see that needless additions are not made. 4. Where the demand is stayed pending disposal of appeals by the AAC or the CIT (Appeals)....