2021 (8) TMI 1031

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....arwal, Sr. Adv. with Mr. Madhur Aggarwal, Adv. For the Respondents : Mr. Sunil Agarwal, Sr. Standing Counsel for revenue. ORDER [Court hearing convened via video-conferencing on account of COVID-19] CM No.19635/2021 1. The prayer made in the captioned application is to grant exemption from filing attested affidavits along with the present petition. The prayer made in the captioned applicati....

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....y to the Office Memorandum issued by the Central Board of Direct Taxes (in short "CBDT"), dated 31.07.2017, that prescribes payment of 20% of the disputed demand if the demand is contested before CIT(A) (See: Annexure-12, which is appended at page 134 of the paper book). 4. Mr. Salil says that, pursuant to the assessment order, dated 28.12.2017, which concerns the assessment year (AY) 2015-2016, ....