Stay of tax demand recovery extended where existing conditions remained satisfied and appeal delay was not attributable to the assessee.

Extension of stay on recovery of outstanding income-tax demand was considered where the existing stay had been granted after assessing the prima facie case, balance of convenience and relative hardship. As no material justified imposing fresh conditions and the delay in disposal of the appeal was not attributable to the assessee, recovery protection was extended for 180 days or until disposal of the appeal, whichever occurred earlier.

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Issues: Whether the stay on recovery of the outstanding income-tax demand should be extended.

Analysis: The conditions supporting the original stay, including a prima facie case, balance of convenience and relative hardship, had already been assessed. No material was shown to warrant imposition of new conditions, and the delay in appeal disposal was not attributable to the assessee.

Outcome: Stay of recovery was extended for 180 days or until disposal of the appeal, whichever is earlier.

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