2020 (12) TMI 355

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..... ive remedy by filing a review petition before the jurisdictional Administrative Principal Commissioner of Income Tax / Commissioner of Income Tax under para 4(C) of the Office Memorandum dated 29th February, 2016. Present writ petition and pending applications are disposed of with liberty to the petitioner to avail of the alternative effective remedy. - W.P. (C) 9380/2020 & CM APPLs.30217-3 .....

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..... and. 3. Learned counsel for petitioner states that the rejection of petitioner s application for the stay of tax demand with a requirement to pay minimum 20% of the outstanding demand so as to stay the balance demand is arbitrary and against the provisions of the Income Tax Act, 1961. In support of his submission, he relies on the Office Memorandum dated 29th February, 2016 read along with the .....

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