https://www.taxtmi.com/caselaws?id=188984 Interim stay of tax recovery pending appeal may be granted where the assessee shows a strong prima facie case and provides adequate protection for the revenue. The Delhi HC found that additional material bearing on the merits had been placed before the appellate forum, while an affidavit-based undertaking and security were sufficient to safeguard the revenue during adjudication. It therefore set aside the Tribunal's refusal to stay recovery and directed fresh reconsideration of the stay application. Pending that reconsideration or disposal of the appeal, garnishee-style recovery steps under section 226(3) were ordered to be withdrawn forthwith. en-us Thu, 03 Sep 1998 00:00:00 +0530 Thu, 22 Dec 2016 15:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188984 Interim stay of tax recovery pending appeal may be granted where the assessee shows a strong prima facie case and provides adequate protection for the revenue. The Delhi HC found that additional material bearing on the merits had been placed before the appellate forum, while an affidavit-based undertaking and security were sufficient to safeguard the revenue during adjudication. It therefore set aside the Tribunal's refusal to stay recovery and directed fresh reconsideration of the stay application. Pending that reconsideration or disposal of the appeal, garnishee-style recovery steps under section 226(3) were ordered to be withdrawn forthwith. Case-Laws Income Tax Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188984