COURT ON ITS OWN MOTION vs ANURADHA MISRA

$~J-2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Delivered on: 08.10.2025 CONT.CAS(C) 506/2019 COURT ON ITS OWN MOTION .....Petitioner Through: Versus ANURADHA MISRA .....Respondent Through: Mr. Ruchir Bhatia, Sr. SC with respondent in person. CORAM: HON'BLE MR. JUSTICE VIKAS MAHAJAN JUDGMENT VIKAS MAHAJAN, J 1. The present petition was registered pursuant to the direction given by this Court vide order dated 17.05.2019 passed in W.P. (C) 4238/2019. 2. The facts in brief giving rise to the present contempt petition are that, against the assessment orders for the Assessment Years 2011–12, 2013–14, 2014–15, 2015–16, and 2016–17, which raised a total demand of ₹8,09,20,130/-, the assessee, namely Dhruva Goel, preferred an appeal before the Commissioner of Income Tax (Appeals) [hereinafter ‘CIT(A)’] and filed an application seeking stay of the demand till the disposal of the said appeal, subject to payment of ₹50,00,000/-. 3. The respondent who was working as Principal Commissioner of Income Tax (Central-3), New Delhi rejected the said application for stay and directed the assessee to deposit 20% of entire demand in light of CBDT 2017. 4. The said application of the assessee