{"id":146661,"date":"2017-08-02T10:20:51","date_gmt":"2017-08-02T04:50:51","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=146661"},"modified":"2017-08-02T10:20:51","modified_gmt":"2017-08-02T04:50:51","slug":"pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/","title":{"rendered":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>OFFICE \u00a0MEMORANDUM<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Subject:<\/strong> Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first appeal stage<br \/>\n<strong>Reference:<\/strong> Board\u2019s O.M. of even number dated 29.2.2016<\/p>\n<p style=\"text-align: justify;\">Instruction No. 1914 dated 21.3.1996 contains guidelines issued by the Board regarding procedure to be followed for recovery of outstanding demand, including procedure for grant of stay of demand.<\/p>\n<p style=\"text-align: justify;\">Vide O.M. N0.404\/72\/93-ITCC dated 29.2.2016 revised guidelines were issued in partial modification of instruction No 1914, wherein inter alia, vide para 4(A) it had been laid down that in a case where the outstanding demand is disputed before CIT(A), the Assessing Officer shall grant stay of demand till disposal of first appeal on payment of 15% of the disputed demand unless the case falls in the category discussed in para\u00a0(B) there under. Similar references to the standard rate of 15% have also been made in succeeding paragraphs therein.<\/p>\n<p style=\"text-align: justify;\">2. The matter has been reviewed by the Board in the light of feedback received from field authorities. In view of the Board\u2019s efforts to contain over pitched assessments through several measures resulting in fairer and more reasonable assessment orders, the standard rate of 15% of the disputed demand is found to be on the lower side. Accordingly. it has been decided \u00a0that \u00a0the standard rate prescribed in O.M. dated 29.2.2016 be revised to 20% of the disputed demand, where the demand is contested before CIT(A). Thus all references to 15% of the disputed demand in the aforesaid O.M dated 29.2.2016 hereby stand modified to 20% of the disputed demand. Other guidelines contained in the O.M. dated 29.2.2016 shall remain unchanged.<\/p>\n<p style=\"text-align: justify;\">These modifications may be immediately brought to the notice of all officers working in\u00a0your jurisdiction for proper compliance.<\/p>\n<p style=\"text-align: right;\">Central Board of Direct Taxes<\/p>\n<p style=\"text-align: right;\">[F.No. 404\/72\/93-ITCC]<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>OFFICE \u00a0MEMORANDUM Subject: Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-146661","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A) | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)\" \/>\n<meta property=\"og:description\" content=\"OFFICE \u00a0MEMORANDUM Subject: Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-02T04:50:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saba\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/\"},\"author\":{\"name\":\"Saba\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"headline\":\"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)\",\"datePublished\":\"2017-08-02T04:50:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/\"},\"wordCount\":307,\"commentCount\":0,\"articleSection\":[\"Hot Off The Press\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/\",\"name\":\"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A) | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"datePublished\":\"2017-08-02T04:50:51+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/08\\\/02\\\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\",\"name\":\"Saba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"caption\":\"Saba\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_2\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A) | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/","og_locale":"en_US","og_type":"article","og_title":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)","og_description":"OFFICE \u00a0MEMORANDUM Subject: Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first","og_url":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2017-08-02T04:50:51+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg","type":"image\/jpeg"}],"author":"Saba","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Saba","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/"},"author":{"name":"Saba","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"headline":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)","datePublished":"2017-08-02T04:50:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/"},"wordCount":307,"commentCount":0,"articleSection":["Hot Off The Press","News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/","url":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/","name":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A) | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2017-08-02T04:50:51+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/02\/pay-20-of-disputed-amount-for-stay-of-demand-at-first-appeal-stage-before-cita\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Pay 20% of disputed amount for stay of demand at first appeal stage before CIT(A)"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785","name":"Saba","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","caption":"Saba"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/146661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=146661"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/146661\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=146661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=146661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=146661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}