2018 (3) TMI 1087

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....-2018<br>W.P. (MD) No. 3104 of 2018 W.M.P. (MD). No. 3258 of 2018 - -<br>Income Tax<br>G. R. Swaminathan, J. For the Petitioner : Mr. S. Sridhar For the Respondents : Mrs. S. Srimathy ORDER Mrs.S.Srimathy, learned Special Government Pleader takes notice for the respondents. 2. By consent of both parties, the main writ petition is taken up for final disposal at the stage of admission....

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.... learned Counsel appearing for the petitioner drew the attention of this Court to Office Memorandum dated 31.07.2017 in which it has been stated that where the outstanding demand was disputed before the Appellate Authority, the assessing officer shall grant stay of demand till the disposal of the first appeal on payment of 20% of the disputed demand. In this case, a simple arithmetic calculation w....