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2020 (12) TMI 355 - HC - Income TaxStay of demand - alternative effective remedy by filing a review petition - petitioner has been directed to deposit 20% of the outstanding demand as a condition to stay further demand - HELD THAT:- A perusal of the aforesaid Office Memorandums reveal that the petitioner has an alternative effective remedy by filing a review petition before the jurisdictional Administrative Principal Commissioner of Income Tax / Commissioner of Income Tax under para 4(C) of the Office Memorandum dated 29th February, 2016. Present writ petition and pending applications are disposed of with liberty to the petitioner to avail of the alternative effective remedy.
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