https://www.taxtmi.com/caselaws?id=211534 The court modified the order to stay the recovery of the balance amount pending appeal disposal, directing the CIT (Appeals) to expedite the process within three months. The court emphasized the judicial power required fairness to the assessee and highlighted the quasi-judicial nature of the authorities under the Income Tax Act, acting fairly and not merely as tax gatherers. Parameters for granting a stay of demand were established, considering the petitioner's income, professional status, and submissions on the additions made. en-us Thu, 15 Mar 2012 00:00:00 +0530 Fri, 17 Aug 2012 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211534 The court modified the order to stay the recovery of the balance amount pending appeal disposal, directing the CIT (Appeals) to expedite the process within three months. The court emphasized the judicial power required fairness to the assessee and highlighted the quasi-judicial nature of the authorities under the Income Tax Act, acting fairly and not merely as tax gatherers. Parameters for granting a stay of demand were established, considering the petitioner's income, professional status, and submissions on the additions made. Case-Laws Income Tax Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211534