Telangana HC quashes Order passed in Mechanical Exercise of Power

NSPIRA Management Services Private Limited Vs DCIT & ACIT (Telangana High Court) From a perusal of the impugned order dated 16.12.2022, it is seen that respondent No.1 had followed instructions of the Central Board of Direct Taxes (CBDT) dated 31.07.2017 to the effect that where outstanding demand is disputed before the appellate authority, the assessee has to pay 20% of the disputed demand. Accordingly, petitioner has been directed to pay 20% of the outstanding demand. We are afraid respondent No.1 did not apply his mind while passing the order dated 16.12.2022. It appears to be a mechani...