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AO couldn’t ask for deposit of 50% tax demand during pendency of appeal without assigning reasons for same: HC

September 16, 2017[2017] 86 48 (Gujarat)/[2017] 250 Taxman 502 (Gujarat)/[2017] 399 ITR 539 (Gujarat)

IT : Where Assessing Officer as well as Principal Commissioner did not disclose reasons which persuaded them to approve collection of 50 per cent of tax demand during pendency of appellate proceedings, order passed by them being in violation of principles of natural justice, could not be upheld

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