Answer

1. F

   Facts

   Filing an appeal does not stop the demand by itself. You can ask the officer for a stay and, if refused, seek a stay from the Tribunal.

2. P

   Provisions and law

   • Sec 253, Income-tax Act 1961Appeal to the Income Tax Appellate Tribunal against orders including revision orders, generally within 60 days.
   • Sec 220, Income-tax Act 1961Taxpayer in default if demand is not paid in time.
3. A

   Analysis

   Apply to the officer first with your appeal details. If refused, the Tribunal can grant a stay, often with conditions. Without a stay, refunds of other years can be adjusted. Mark the demand as disputed on the portal.

4. C

   Conclusion

   1. 1File the Tribunal appeal.
   2. 2Apply to the officer for stay.
   3. 3If refused, apply to the Tribunal.
   4. 4Mark the demand as disputed.

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