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20% Pre-Deposit for Income Tax Demand Stay Can Be Reviewed: Karnataka HC
Case Law Details
- Case Name
- Sri Vignesh Shishir Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Sri Vignesh Shishir Vs ITO (Karnataka High Court)
20% Pre-Deposit Not Final: Karnataka HC Directs PCIT Review of Conditional Stay Order
The Karnataka High Court held that where an Assessing Officer grants stay of recovery subject to payment of 20% of the disputed demand, such an order is not final or immune from review, and the assessee has a statutory administrative remedy before the jurisdictional Principal CIT/CIT under the CBDT Office Memorandums dated 29.02.2016 and 31.07.2017.
In this case, the assessee challenged the conditional stay order, contending that exceptional financial hardship...
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