https://www.taxtmi.com/caselaws?id=327946 Section 220(6) permits an assessee to seek treatment as not being in default for disputed demand while the appeal is pending, and the provision is not confined by the expiry of the demand period. A stay application under that provision must be decided on its merits by a speaking order, after considering the relevant factors and the assessee's grounds. Coercive recovery, including attachment of bank accounts or immovable property, should not proceed while such an application remains undecided or is rejected without application of mind. Board instructions on stay petitions likewise require prompt, reasoned disposal before recovery action is taken. en-us Thu, 05 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327946 Section 220(6) permits an assessee to seek treatment as not being in default for disputed demand while the appeal is pending, and the provision is not confined by the expiry of the demand period. A stay application under that provision must be decided on its merits by a speaking order, after considering the relevant factors and the assessee's grounds. Coercive recovery, including attachment of bank accounts or immovable property, should not proceed while such an application remains undecided or is rejected without application of mind. Board instructions on stay petitions likewise require prompt, reasoned disposal before recovery action is taken. Case-Laws Income Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327946