https://www.taxtmi.com/caselaws?id=34337 Section 220(6) of the Income-tax Act, 1961 requires the Assessing Officer to exercise discretion judiciously, with application of mind, when considering stay of recovery of a disputed demand during pendency of appeal. A stay request cannot be rejected mechanically merely because an appeal has been filed, and it is improper to comment on the merits of issues still pending in appeal while deciding the stay application. The order rejecting stay was therefore unsustainable, and the writ petition was allowed with the impugned rejection set aside and quashed. en-us Tue, 24 Feb 2009 00:00:00 +0530 Tue, 18 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34337 Section 220(6) of the Income-tax Act, 1961 requires the Assessing Officer to exercise discretion judiciously, with application of mind, when considering stay of recovery of a disputed demand during pendency of appeal. A stay request cannot be rejected mechanically merely because an appeal has been filed, and it is improper to comment on the merits of issues still pending in appeal while deciding the stay application. The order rejecting stay was therefore unsustainable, and the writ petition was allowed with the impugned rejection set aside and quashed. Case-Laws Income Tax Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34337