| The Tax Publishers2020 TaxPub(DT) 2917 (Mad-HC) INCOME TAX ACT, 1961
Section 220
Where there was an order of interim stay in force, since 30-05-2019, it would be inequitable to modify or alter the interim order at this juncture, especially, when main appeal was ripe for hearing before authority, accordingly, appeal stands disposed of and interim order granted on 30-05-2019, shall continue to remain in force, till appeal filed by assessee before authority was heard and disposed of. Authority was directed to dispose of the appeal at an early date.
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Recovery of tax - Stay of demand - Order of interim stay -
Assessee filed this appeal challenging an order passed by Revenue in a stay application filed by assessee in an appeal filed against the order of assessment. Single Judge held that order passed in the stay application by appellate authority, did not call for interference. The matter was taken on appeal and Division Bench, while entertaining the appeal granted an order of interim stay and appeal was pending since then. Held: Considering the fact that there was an order of interim stay in force, since 30-05-2019, it would be inequitable to modify or alter the interim order at this juncture, especially, when the main appeal was ripe for hearing before authority. Accordingly, appeal stands disposed of and interim order granted on 30-05-2019, shall continue to remain in force, till appeal filed by assessee before authority was heard and disposed of. Authority was directed to dispose of the appeal at an early date, preferably, within a period of six weeks.
Followed:Jayanthi Seeman v. PCIT [Writ Petition No.10019 of 2019 & WMP.No.10590 of 2019, dt. 29-4-2019]
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