https://www.taxtmi.com/caselaws?id=19921 An assessee who has already filed an appeal may seek stay of recovery pending disposal of that appeal, and the absence of a prior application under section 220(6) does not prevent the appellate authority from exercising its inherent power to grant interim protection. The Court noted the pendency of recovery proceedings, the risk of prejudice to the assessee, and the relevance of the CBDT guidelines. It directed expeditious disposal of the appeal within three months and restrained the revenue from taking further recovery steps pursuant to the demand notice until the appeal is decided. en-us Thu, 14 Jul 1994 00:00:00 +0530 Tue, 10 Nov 2009 16:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19921 An assessee who has already filed an appeal may seek stay of recovery pending disposal of that appeal, and the absence of a prior application under section 220(6) does not prevent the appellate authority from exercising its inherent power to grant interim protection. The Court noted the pendency of recovery proceedings, the risk of prejudice to the assessee, and the relevance of the CBDT guidelines. It directed expeditious disposal of the appeal within three months and restrained the revenue from taking further recovery steps pursuant to the demand notice until the appeal is decided. Case-Laws Income Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19921