Instruction Instruction 1/2015 — Procedure for stay of demand during pendency of appeal
Date: 2015-01-01 Status: ACTIVE Category: CBDT Instructions Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Critical instruction: 20% of disputed demand is standard condition for stay. Assessee may seek reduction by demonstrating prima facie case and financial hardship.
Key Directions
- Standard: 20% of disputed demand for stay.
- Reduction below 20% by demonstrating prima facie case and hardship.
- Stay granted within 2 weeks of application.
- If AO fails to dispose, demand treated as stayed for 6 months.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 220(6) | — | Needs Review |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars