https://www.taxtmi.com/caselaws?id=394852 Where the tax component had already been substantially paid and the balance demand comprised mainly interest and penalty, the ITAT considered stay of recovery pending appeal appropriate because coercive recovery would cause undue hardship. The assessee's bank accounts and debtors had been attached, preventing payment of wages and continuation of business, and the appeal disclosed a prima facie arguable case. As the Revenue's interests were not shown to be prejudiced, recovery of the remaining demand was stayed and the connected garnishee attachments were lifted, subject to compliance with stated conditions. en-us Fri, 24 Apr 2020 00:00:00 +0530 Mon, 27 Apr 2020 11:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394852 Where the tax component had already been substantially paid and the balance demand comprised mainly interest and penalty, the ITAT considered stay of recovery pending appeal appropriate because coercive recovery would cause undue hardship. The assessee's bank accounts and debtors had been attached, preventing payment of wages and continuation of business, and the appeal disclosed a prima facie arguable case. As the Revenue's interests were not shown to be prejudiced, recovery of the remaining demand was stayed and the connected garnishee attachments were lifted, subject to compliance with stated conditions. Case-Laws Income Tax Fri, 24 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394852