https://www.taxtmi.com/caselaws?id=783642 Pending a statutory appeal, the tax authorities were required to examine the taxpayer's request under section 220(6) of the Income-tax Act on its merits and not treat the representation as already concluded by the assessment recovery. The court directed reconsideration within six weeks and required refund of any amount recovered beyond the 20% threshold, reinforcing that recovery should not exceed the prescribed limit without proper consideration of the stay request. en-us Thu, 11 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783642 Pending a statutory appeal, the tax authorities were required to examine the taxpayer's request under section 220(6) of the Income-tax Act on its merits and not treat the representation as already concluded by the assessment recovery. The court directed reconsideration within six weeks and required refund of any amount recovered beyond the 20% threshold, reinforcing that recovery should not exceed the prescribed limit without proper consideration of the stay request. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783642