AO cannot demand 20% of disputed Tax mechanically without examining facts of case

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust Vs ACIT (Madras High Court)

In the present case, the officer proceeds to mechanically call upon the petitioner to remit 20% of the demand without examining the appropriateness of the direction to the facts and circumstances of the petitioners’ case. For this sole reason, Hon’ble High Court set-aside the impugned order.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

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