2020 (3) TMI 1399 - HC - Income Tax

Stay of demand - order imposing the condition of 20% apparently appears to be correct - HELD THAT - The petitioner in the instant writ petition has challenged the impugned order whereby the 1st respondent i.e. the Income Tax Officer has granted a conditional order of stay directing the petitioner to deposit 20% of the demanded amount up to 10.02.2020. Petitioner attempted to raise certain points on merits of the matter, but we do not deem it to be appropriate as it could be the matter of arguments pending appeals. The reasoning assigned in the impugned order imposing the condition of 20% apparently appears to be correct. Without expressing any opinion on the merits and with a rider that any observation of this Court will not be construed as an expression of opinion in the pending appeal, we enlarge the time upto 10.03.2020 for complying with the condition above mentioned.

Summary

The petitioner challenged the order Ext.P5 dated 30.01.2020 by the Income Tax Officer directing a deposit of 20% of the demanded amount. The court enlarged the time for compliance until 10.03.2020 without expressing any opinion on the merits. The writ petition was disposed of with this observation.