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| The Tax Publishers2019 TaxPub(DT) 3533 (Bom-HC) INCOME TAX ACT, 1961
Section 220
Let assessee seek intervention once again and raise all pleas and also rely upon the Division Bench judgment. In the event, such an application is made, CIT(A) has to dispose it of in the light of the Division Bench judgment and in accordance with law.
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Recovery - Stay of demand - Need for condition for granting interim stay -
Assessee pleased to issue a writ of mandamus or a writ of certiorari directing Revenue not to insist upon recovery of any part of disputed demand for assessment year 2012-13 until the disposal of assessee's appeal pending before CIT(A). Held: Petition was kept pending because on merits, an identical issue as raised in the instant petition was considered in a batch of appeals at instance of Revenue and in the case of same assessee by a Division Bench of this Court. Let assessee make an application and invoke the guidelines also, which have been issued by CBDT guiding the CIT(A). It was not necessary that Appellate Authority would insist on a deposit of certain percentage of amount and make that as a condition for granting interim stay. CIT(A) would apply his mind and consider the changed circumstances. He would not be influenced by earlier actions and orders and pass a fresh order.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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