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TMI Blog2022 (11) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The said pre-condition of deposit of twenty per cent of the demand can be relaxed in appropriate cases. Even the Office Memorandum gives instances like where addition on the same issue has been deleted by the appellate authorities in the previous years or where the decision of the Supreme Court or jurisdictional High Court is in favour of the assessee. As pointed out by the learned senior counsel for the petitioner, the Supreme Court in the case of PCIT vs. M/s LG Electronics India Pvt. Ltd [ 2018 (7) TMI 1905 - SC ORDER ] has held that tax authorities are eligible to grant stay on deposit of amounts lesser than twenty per cent of the disputed demand in the facts and circumstances of a case. In the present cases, the impugned orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner states that respondent No.2 passed orders dated 30th March, 2021 under Section 201(1) / 201(1A) of the Act holding the petitioner to be an assessee-in-default for short deduction of tax at source and total tax liability was computed at Rs.16,47,35,035/- and Rs.20,09,39,099/- for Assessment Years 2013-14 and 2014-15 respectively. He states that aggrieved by the orders dated 30th March, 2021, the petitioner filed appeals before respondent No.3 along with an application seeking stay on the recovery of demand. 3. Learned senior counsel for the petitioner states that the respondent No.2 passed the orders dated 06th September, 2022, whereby the stay applications filed by the petitioner were dismissed in a non-speaking manner and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n deposit of a lesser amount than 20 per cent of the disputed demand, pending disposal of appeal. 6. Issue notice. Mr. Puneet Rai, learned counsel for the respondents-Revenue, accepts notice. He states that the consultant doctors of the petitioner are not allowed to work in any other hospital. Consequently, according to him, the consultant doctors have executed a contract of service and not a contract for service. He also submits that the first proviso to Section 201 is not attracted to the present cases. 7. Having heard learned counsel for the parties and having perused the two Office Memorandums in question, this Court is of the view that the requirement of payment of twenty per cent of disputed tax demand is not a pre-requisite for putti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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