20% Pre-Deposit Rule Not Mandatory for Stay of Demand: Delhi HC

Centre for Policy Research Vs DCIT (Delhi High Court)

Blanket application of 20% pre-deposit rule is not mandated for stay of demand: Delhi HC

The Centre for Policy Research (CPR) filed a writ petition challenging an order by the Assessing Officer (AO) that mandated a 20% pre-deposit of the outstanding tax demand as a pre-condition for granting a stay on the recovery proceedings. The stay was requested by CPR while their appeal against an earlier tax assessment was pending before the Commissioner of Income Tax (Appeals).

Key Points of the AO’s Order:

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