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CIT Apeal of income tax

30 December 2019

dear sir..
when CIT Apeal file then 20% of liability of demand should be pay?
assesee has file the return.AY 2017-18

income only agricultural.

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6 Replies

vinod kumawat ( CS) (425 Points)
Replied 30 December 2019

yea you have to pay 20% of liability of demand

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CMA M.Keerthi chandra (C.A FINAL STUDENT AND QUALIFIED C.M.A) (561 Points)
Replied 30 December 2019

Type of Income is irrelevant.In general 20% had to be paid.

Stay petition has to be filed simultaneously for rest of demand.

rama krishnan (12244 Points)
Replied 30 December 2019

20% of tax to be not paid for filing appeal petition but if you file stay of demand application then you have to pay 20% of tax demand or else department may enforce coercive actions to recover the tax demand

C.A. BHAVIN A. RATANGHAYRA (PRACTISING CA) (29 Points)
Replied 31 December 2019

yes but not required at the time of filing appeal, it can be later on paid when ao directs

CMA M.Keerthi chandra (C.A FINAL STUDENT AND QUALIFIED C.M.A) (561 Points)
Replied 31 December 2019

In my opinion the condition on 20% of tax to be paid is only directive and not compulsive regarding further processing of the case.

Let us say in a case where the assessed has become a bankrupt, he may not be in position to pay such amount at that moment.

In such case, the case may not be delayed for hearing showing such cause.

This provision may be brought to safeguard the Interest of the Revenue.But still it may vary from case to case depending upon the situation.

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CA Arun Tiwari (Partner) (6360 Points)
Replied 02 January 2020

Before filing the appeal, the taxpayer should pay the tax determined as per the return of income filed by him.

If no return of income is filed, the taxpayer should pay tax equal to the amount of advance tax payable by him. However, on application made by the taxpayer, the Commissioner of Income-tax (Appeal) may exempt the taxpayer from payment of tax before filing the appeal

No , it is not fixed that 20% is mandatorily required to be paid .It depend upon the case to case basis .

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