Question ID :
38095
STAY OF DEMAND- CPC ORDER
Suppose Income tax order u/s 143(1) is passed by CPC Bangalore raising a demand. The assessee filed an appeal before CIT(a) online disputing the demand.
Who has to be approached for stay of demand? is it CIT(A) or the A.O (in this case CPC)?
How to apply for stay of demand online?
Posted by
Sarath_CA
on
Apr 15, 2019
Filed Under
DIRECT TAXES
It should be filed with A.O. with copy to CIT ( A).
Posted by
CA. chunauti dholakia on
Apr 16, 2019
Answer ID :
76499
As per the provisions of section 220(6) of the Act, stay of demand can be granted
by the AO, only when the assessee has preferred an appeal before the CIT(A). The
AO’s power and discretion to keep the demand in abeyance till the disposal of the
appeal are exercisable only until the appeal is disposed of by the CIT(A). The
powers are generally terminated once the CIT(A) disposes of the appeal.
I believe just send the copy of the appeal filed with CIT whether online of offline . your purpose should be solved
Posted by
CA. BISHT RAKESH on
Apr 18, 2019