https://www.taxtmi.com/caselaws?id=22093 Pendency of an application before the Settlement Commission does not, by itself, stay recovery of assessed income-tax arrears, because the assessment liability remains enforceable unless stayed or altered. On that basis, demand notices issued for recovery were upheld as lawful and the challenge to quash them was rejected. However, considering the facts and amounts already paid, the Court limited relief to the manner of recovery and directed that recovery steps remain in abeyance if 50% of the arrears is paid within six weeks and the balance within three months. en-us Fri, 03 Mar 1989 00:00:00 +0530 Mon, 07 Dec 2009 10:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22093 Pendency of an application before the Settlement Commission does not, by itself, stay recovery of assessed income-tax arrears, because the assessment liability remains enforceable unless stayed or altered. On that basis, demand notices issued for recovery were upheld as lawful and the challenge to quash them was rejected. However, considering the facts and amounts already paid, the Court limited relief to the manner of recovery and directed that recovery steps remain in abeyance if 50% of the arrears is paid within six weeks and the balance within three months. Case-Laws Income Tax Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22093