Stay on tax recovery pending ITAT appeal, with independent adjudication directed despite partial recovery already made.

Further recovery of outstanding tax dues was stayed pending disposal of the assessee's appeal before the ITAT, and the interim protection operated until that appeal was decided. The SC also directed the ITAT to determine the appeal independently, without being influenced by observations in the impugned order as modified. A portion of the demand had already been recovered, but the order principally preserved the status quo on recovery while the appellate proceedings remained pending.

---

---

Issues: (i) Whether further recovery of outstanding tax dues should remain stayed pending disposal of the assessee's appeal before the Income Tax Appellate Tribunal.

Analysis: The appeal was disposed of with a direction that further recovery of the outstanding dues would remain stayed until the ITAT decides the pending appeal. The Court also noted that a portion of the demand had already been recovered and directed the ITAT to decide the appeal independently, without being influenced by observations in the impugned order as modified.

Outcome: Interim protection against further recovery was granted pending disposal of the appeal before the ITAT, and the impugned judgment was modified accordingly.

---