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Application for stay of demand to be allowed if assessee already deposited 71% of tax demand raised in assessment

September 16, 2019[2019] 108 taxmann.com 335 (Madras)
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INCOME TAX: Where Tribunal rejected assessee's application for stay of demand pending disposal of appeal taking a view that assessee had not established any prima facie case on merits, in view of fact that assessee had already deposited 71 per cent of tax demand raised in reassessment proceedings, in interest of justice, balance amount of tax and interest was to be stayed till disposal of assessee appeal

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