AO not justified in insisting on payment of 20% of demand during pendency of appeal before CIT(A)

Bhupendra Murji Shah Vs DCIT (High Court Bombay) We are not concerned here with the Circular of the Central Board of Direct Taxes. We are not concerned here also with the power conferred in the Assessing Officer of collection and recovery by coercive means. All that we are worried about is the understanding of this Deputy Commissioner of a demand, which is pending or an amount, which is due and payable as tax. If that demand is under dispute and is subject to the appellate proceedings, then, the right of appeal vested in the petitioner/ assessee by virtue of the Statute should not be rendered ...