2021 (8) TMI 1031

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.... For the Petitioner : Mr. Salil Aggarwal, 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....

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....red from the petitioner, which is, an act, contrary 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,....