The moment appeal is filed with jurisdictional CIT(A), then you are required to simultaneously make an application of stay of demand. The application of stay of demand will be made to A.O who passed the assessment order. It must be reiterated here again that stay will not be automatically granted just because you have filed an appeal to CIT(A). Making of application to A.O for stay of demand is must.

But, are there situations where A.O will definitely grant stay of demand? Yupe….There are some judicial precedents in favour of assessee. These precedents enumerate instances where stay will be granted if your case is fairly squared among those instances. For that read article “Cases in which A.O is bound to grant stay of demand”.