https://www.taxtmi.com/news?id=11191 The 1-1-2013 circular on recovery during pendency of appeals is partly upheld and partly read down: Conditions 3, 6 and 9 cannot be rigidly applied where delay in stay disposal is not the assessee's fault, as that would breach Article 14; Condition 10 is read down to permit a reasonable, case-specific period for seeking appellate protection before recovery; Condition 11 (appeals to higher courts) is upheld. Appellate authorities should decide stay and pre-deposit applications expeditiously, preferably within four weeks, and the earlier 26-5-2010 circular survives in its limited field. en-us Mon, 27 May 2013 09:04:54 +0530 Mon, 27 May 2013 09:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11191 The 1-1-2013 circular on recovery during pendency of appeals is partly upheld and partly read down: Conditions 3, 6 and 9 cannot be rigidly applied where delay in stay disposal is not the assessee's fault, as that would breach Article 14; Condition 10 is read down to permit a reasonable, case-specific period for seeking appellate protection before recovery; Condition 11 (appeals to higher courts) is upheld. Appellate authorities should decide stay and pre-deposit applications expeditiously, preferably within four weeks, and the earlier 26-5-2010 circular survives in its limited field. News - Mon, 27 May 2013 09:04:54 +0530 https://www.taxtmi.com/news?id=11191