https://www.taxtmi.com/caselaws?id=72061 The court set aside the impugned order refusing stay of recovery of revenue under section 220(6) of the Income-tax Act, directing the petitioners to appear before the Assessing Officer for a decision on the application. The court emphasized that the order must specifically address the existence of a prima facie case. It was noted that the power of stay under section 220(6) is granted only when an appeal is presented to the Appellate Assistant Commissioner, not to the Appellate Tribunal. Coercive recovery steps were stayed until the passing of a fresh order, and the writ petition was disposed of without addressing the issue of the Commissioner (Appeals) granting a stay. en-us Mon, 19 Mar 2007 00:00:00 +0530 Thu, 15 Mar 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72061 The court set aside the impugned order refusing stay of recovery of revenue under section 220(6) of the Income-tax Act, directing the petitioners to appear before the Assessing Officer for a decision on the application. The court emphasized that the order must specifically address the existence of a prima facie case. It was noted that the power of stay under section 220(6) is granted only when an appeal is presented to the Appellate Assistant Commissioner, not to the Appellate Tribunal. Coercive recovery steps were stayed until the passing of a fresh order, and the writ petition was disposed of without addressing the issue of the Commissioner (Appeals) granting a stay. Case-Laws Income Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72061