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AO couldn't impose condition while deciding stay application: Delhi HC

February 22, 2019[2019] 104 333 (Delhi)/[2019] 263 Taxman 89 (Delhi)

IT: When an application for stay of demand is filed before Assessing Officer, he has to apply his mind to said application and pass appropriate orders having regard to facts and circumstances of case but, it does not mean that Assessing Officer has to impose a per se condition that pending consideration of application for stay of demand, certain minimum amount has to be deposited
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