If Prima facie demand raised has no leg to stand, it should be stayed fully

If on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand. From the perusal of materials brought on record, we are of the view that the Commissioner having himself expressed   opinion in the order that there is enough strength in the plea of the assessee for stay of the demand, there was no occasion to direct for deposit of 30 percent. Allahabad High Court  WRIT TAX No. – 367 of 2012 L.G.Electronics India Pvt. Ltd. Vs. The Commissioner Of Income-Tax And Others ...