Dept. is empowered to recover more than 20% of tax demand in case where first appeal is pending

INCOME TAX : Instructions/OMF dated 29-2-2016 and Circular dated 31-7-2017, relate to power of Assessing Officer to be exercised under section 220(6) in order to streamline process of grant of stay insofar as it relates to tax demand disputed before Commissioner (Appeals), however, by relying upon aforesaid Instruction/Circular, assessee cannot contend as a matter of right that under all circumstances, Department cannot recover more than 20 per cent of tax demand when first appeal is pending bef

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