https://www.taxtmi.com/caselaws?id=800410 Adjustment or recovery of an outstanding tax demand remains permissible while a first appeal is pending unless the taxpayer requests and obtains a stay. Mere filing of the appeal does not suspend recovery. Section 245 and the applicable administrative instructions contemplate consideration of a stay only upon a specific stay request, which must be decided within two weeks. Where no stay petition was filed before recovery, the amount already recovered need not be refunded. Further recovery must remain suspended until disposal of the first appeal. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800410 Adjustment or recovery of an outstanding tax demand remains permissible while a first appeal is pending unless the taxpayer requests and obtains a stay. Mere filing of the appeal does not suspend recovery. Section 245 and the applicable administrative instructions contemplate consideration of a stay only upon a specific stay request, which must be decided within two weeks. Where no stay petition was filed before recovery, the amount already recovered need not be refunded. Further recovery must remain suspended until disposal of the first appeal. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800410