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2023 (7) TMI 33 - HC - Income TaxStay of demand - direction to pay 20% of outstanding demand as per CBDT office memorandum - stay application preferred before the PCIT beyond the period of limitation - revenue prays for adjournment to obtain instruction on the fact of stay application filed - HELD THAT:- We are not inclined to grant adjournment. This is because it will appear from impugned letter that the ITO was uncertain on whether stay application had been filed elsewhere, that is before appellate authority. That means, the stay application made before the AO was not considered for order being made under sub-section (6) of section 220. We quote below relevant sentence from impugned letter. “If you have applied for stay of above-mentioned demands, please furnish the copy of the order of the stay of demand granted, if any.” On our above appreciation of the fact situation, it is not necessary for us to express any opinion on the orders of the Delhi High Court and the Supreme Court, relied upon by petitioner. Impugned letter is set aside and quashed. AO is directed to consider the stay application and pass order under provision in sub-section (6) in section 220.
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