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2022 (6) TMI 1122 - HC - Income TaxStay of demand - stay prayer was rejected on the ground that petitioner has not paid 15% of the disputed demand and hence petitioner is not eligible for stay of demand - HELD THAT:- We are reluctant to interfere with the order dated 08.12.2021 passed by respondent no.1 rejecting the petition for stay filed by the petitioner. However, we are of the view that since appeal of the petitioner is pending before the respondent no.3, petitioner may file a fresh application for stay before the appellate authority hearing the appeal, and in the event of such an application being filed within a period of fifteen (15) days from to-day, the same shall be considered by respondent no.3 expeditiously within a period of two (02) months from the date of filing of the application and in accordance with law.
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