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    Case LawsIncome Tax
    Stay of Tax Demand: Interpreting the Discretionary Power u/s 220(6) of the Income Tax Act
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    Case LawsIncome Tax
    Stay of Tax Demand: Interpreting the Discretionary Power u/s 220(6) of the Income Tax Act
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    Assessing Officer discretion in granting stay of tax demand cannot be rigidly constrained by administrative OMs, requiring case specific consideration.
    The Assessing Officer's discretionary power under section 220(6) to grant stay of tax demand is not fettered by CBDT Office Memorandums; those OMs are administrative guidelines and do not mandate a uniform pre deposit. The AO must consider prima facie case, likelihood of success, and undue hardship and may require a higher, lower or no deposit depending on case specific facts. Administrative adjustment of refunds without considering a pending stay application was held arbitrary and the matter was remitted for reconsideration applying these principles.

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