Stay granted on payment of 10% of tax demand since department failed to furnish appropriate proof of alleged demand

Ranvir Ranjith Shah Vs CIT (Appeals) (Madras High Court) Madras High Court granted stay on payment of 10% of tax demand since the respondent/ department failed to furnish proof against alleged demand. Accordingly, order set aside and stay granted. Facts- The present petition is preferred by the petitioner. Petitioner submitted that his father Ranjith Popatial Shah (late) was a income tax assessee and he has been filing Income Tax returns every year without fail. While so, his father expired on 21.06.2018, even before the due date of filing the Income Tax Returns for A.Y. 2018-2019 and therefor...