| The Tax Publishers2020 TaxPub(DT) 2841 (Mad-HC) INCOME TAX ACT, 1961
Section 220(6)
Where AO, vide communication, directed the assessee to pay 20% of the disputed tax amount, which worked out to Rs. 29,15,722, however, the said communication was modified to the effect that the assessee should pay a sum of Rs. 10,00,000 to the AO within a period of four weeks and CIT(A) was directed to consider the appeal filed by the assessee in the meanwhile and to pass an appropriate order on merits and in accordance with law.
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Recovery - Stay - Stay of demand till disposal of appeal by CIT(A) -
AO passed reassessment order in case of assessee, wherein addition was made under short-term capital gains and long-term capital gains. Aggrieved over the same, the assessee filed an appeal before CIT(A). While so, the AO vide communication, directed the assessee to pay 20% of the disputed tax amount, which worked out to Rs. 29,15,722, treating him as “assessee in defaultâ€. Hence, the assessee filed an instant writ petition to quash the said communication and consequentially, stay the recovery of the tax till the disposal of the appeal by the CIT(A). Held: Though the assessee raised many grounds assailing the communication issued by the AO, however, she restricted the same to the extent of seeking a direction to dispose of the appeal filed before the CIT(A). Accordingly, the order passed by the AO vide communication was modified to the effect that the assessee should pay a sum of Rs. 10,00,000 to the AO within a period of four weeks and CIT(A) was directed to consider the appeal filed by the assessee in the meanwhile and to pass an appropriate order on merits and in accordance with law.
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