By Ajay R. Singh, Advocate
19. Dr. B L Kapur Memorial Hospital vs. CIT (TDS)
W.P.(C) 16287 & 16288 of 2022 (Del)(HC)
Date of order: 25th November, 2022
A.Ys.: 2013-14 and 2014-15
Stay of demand - open to the tax authorities to grant stay against recovery of demand on deposit of a lesser amount than 20 per cent of the disputed demand, pending disposal of appealThe petitioner/assessee challenged the orders dated 6th September, 2022 and 7th November, 2022, rejecting the applications filed by the petitioner and directing the petitioner to make payment to the extent of 20 per cent of the total tax demand arising u/s 201(1) of the Income Tax Act, 1961, for A.Ys. 2013-14 and 2014-15.
The petitioner states that respondent No. 2 (AO) passed orders dated 30th March, 2021 u/s 201(1)/201(1A) of the Act holding the petitioner to be an ‘assessee-in-default’ for short deduction of tax at source and total tax liability was computed at Rs. 16,47,35,035 and Rs. 20,09,39,099 for A.Ys. 2013-14 and 2014-15, respectively. Aggrieved by the orders, the petitioner filed appeals before CIT(A) along with an application seeking stay on the recovery of demand.
The petitioner states that the respondent No. 2 (AO) passed the orders dated 6th September, 2022, whereby the stay applications filed by the petitioner were dismissed in a non-speaking manner and the petitioner was directed to pay 20 per cent of the disputed demand. The petitioner filed applications da
