Delhi HC Revokes 40% Pre-Deposit Orders by AO & Commissioner

Sushen Mohan Gupta Vs PCIT (Delhi High Court)

In the case of Sushen Mohan Gupta Vs Principal Commissioner of Income Tax (PCIT), the Delhi High Court dealt with the issue of the imposition of a substantial pre-deposit requirement for the stay of tax demands during the pendency of appeals. The case arose after the petitioner, Sushen Mohan Gupta, was subjected to a search and seizure operation by the Income Tax Department, leading to significant tax assessments for the assessment years (AYs) 2010-11 to 2020-21. The petitioner challenged the assessment orders and sough

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