https://www.taxtmi.com/caselaws?id=11657 The court held that the mere filing of an appeal and stay application does not automatically stay recovery proceedings under the Income-tax Act. Recovery can continue unless the appellate authority specifically grants a stay order. The court also ruled that serving a notice under section 226(3)(iii) to the assessee before recovery is not mandatory. The court dismissed the writ application, directing the appellate authority to decide on the appeal or stay application promptly. No costs were awarded in the case. en-us Thu, 24 Apr 2003 00:00:00 +0530 Fri, 05 Feb 2010 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11657 The court held that the mere filing of an appeal and stay application does not automatically stay recovery proceedings under the Income-tax Act. Recovery can continue unless the appellate authority specifically grants a stay order. The court also ruled that serving a notice under section 226(3)(iii) to the assessee before recovery is not mandatory. The court dismissed the writ application, directing the appellate authority to decide on the appeal or stay application promptly. No costs were awarded in the case. Case-Laws Income Tax Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11657