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From time to time CBDT issue departmental instructions, administrative circulars or memorandum for guidance of its officers in the matter of grant of stay with certain pre-condition for payment, such as 15%/20% of demand pending appeal. 

The Courts have held that the such administrative circulars/instructions would not operate as a fetter on the Commissioner/ Commissioner (Appeals), ITAT and Courts.

This time the Telangana High Court in [2023) 458 ITR 750 held that the Assessing Officer is also not confined by any such Departmental instructions. 

In this case the ITO has followed instructions of the CBDT dated March 21, 1996 to the effect that where an outstanding demand was disputed before the appellate authority, the assessee had to pay 20 per cent. of the disputed demand. 

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