https://www.taxtmi.com/caselaws?id=64977 The Tribunal's power to entertain a stay petition is not barred merely because the assessee's stay application remains pending before the Commissioner. Although the usual practice is to await the tax authority's decision, that practice is flexible and may be departed from where coercive recovery action has begun and urgent intervention is required. In such circumstances, interim protection may be granted to prevent unfair recovery while the administrative application is still undecided, and the stay may be made conditional on the Commissioner's later order. en-us Thu, 18 Feb 1993 00:00:00 +0530 Fri, 11 Feb 2011 14:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64977 The Tribunal's power to entertain a stay petition is not barred merely because the assessee's stay application remains pending before the Commissioner. Although the usual practice is to await the tax authority's decision, that practice is flexible and may be departed from where coercive recovery action has begun and urgent intervention is required. In such circumstances, interim protection may be granted to prevent unfair recovery while the administrative application is still undecided, and the stay may be made conditional on the Commissioner's later order. Case-Laws Income Tax Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64977