stay of demand


Our appeal is dismissed from cit appeal, now ao pressing us for demand. They are threatning us for attachment of properties.
Where we can apply for stay of demand?
 
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Case was dismissed last year and his lawyer pretend that he filed appeal to itat, but infact he has not filed any appeal,can condonation of delay be filed on the same grounds that why assessee bear for fault of advocate.
 
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Is there any immunity from interest and penalty if assessee deposited tax only?

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File appeal thru condonation of delay.
 
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