{"id":153414,"date":"2017-08-31T14:00:44","date_gmt":"2017-08-31T08:30:44","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=153414"},"modified":"2017-08-31T14:03:22","modified_gmt":"2017-08-31T08:33:22","slug":"cbdt-revised-guidelines-for-stay-of-demand-before-cita-is-prospective","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/31\/cbdt-revised-guidelines-for-stay-of-demand-before-cita-is-prospective\/","title":{"rendered":"CBDT: Revised guidelines for stay of demand before CIT(A) is prospective"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>OFFICE MEMORANDUM<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Subject: Partial modification of Instruction No. 1914 dated 21.3.1996 to provide for guidelines for stay of demand at the first appeal stage<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Reference : Board\u2019s O.M. of even number dated 29.2.2016 and 31.7.2017<\/strong><\/p>\n<p class=\"_hoverrDone\" style=\"text-align: justify;\">Vide Board\u2019s O.M. of even number dated 31.7.2017, modifications were made to O.M NO. 404\/72\/93-1TCC dated 29.2.2016. to the effect that the standard rate prescribed in O.M. dated 29.2.2016 stood revised to 20% of the disputed demand, where the demand was contested before CIT(A).<\/p>\n<p style=\"text-align: justify;\">It is hereby clarified that the modifications laid down in Board\u2019s O.M. dated 31 7.2017 are prospective in nature and matters already decided as per Board\u2019s O.M. of even number dated 29.2.2016 before the issue of O.M. dated 31.7.2017 shall not be reviewed merely on the grounds of the modifications laid down in the said O.M. dated 31.7 2017.<\/p>\n<p style=\"text-align: right;\">[F.N0.404\/72\/93-1TCC]<\/p>\n<p style=\"text-align: right;\">Central Board of Direct Taxes<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>OFFICE MEMORANDUM 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":{"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-153414","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications"],"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>CBDT: Revised guidelines for stay of demand before CIT(A) is prospective | 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\/31\/cbdt-revised-guidelines-for-stay-of-demand-before-cita-is-prospective\/\" \/>\n<meta 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