https://www.taxtmi.com/caselaws?id=461642 Conditional stay of recovery may be granted where the assessee shows a prima facie case on the additions, financial hardship, and circumstances warranting interim protection, while the Revenue's interest is safeguarded through partial payment or other conditions. The balance demand may be kept in abeyance for a limited period or until disposal of the appeal, whichever is earlier, and the assessee may be required to cooperate in expeditious hearing. The relief is thus partial and time-bound, balancing interim protection for the assessee against recovery interests of the tax administration. en-us Thu, 14 Jul 2022 00:00:00 +0530 Fri, 18 Apr 2025 19:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461642 Conditional stay of recovery may be granted where the assessee shows a prima facie case on the additions, financial hardship, and circumstances warranting interim protection, while the Revenue's interest is safeguarded through partial payment or other conditions. The balance demand may be kept in abeyance for a limited period or until disposal of the appeal, whichever is earlier, and the assessee may be required to cooperate in expeditious hearing. The relief is thus partial and time-bound, balancing interim protection for the assessee against recovery interests of the tax administration. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461642