Stay of demand before AO/CIT(A)

This discussion addresses the procedure for filing a stay of demand before the Assessing Officer (AO) or Commissioner of Income Tax (Appeals) in the context of faceless assessments. It clarifies that while a specific online option or form might not be readily apparent on the income tax portal, a formal letter to the AO is the recommended approach. The procedure is guided by CBDT circular F. No. 404/72/93-ITCC dated 31.07.2017, which also stipulates that a stay can only be granted upon payment of 20% of the disputed demand.