2013 (3) TMI 289

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....pearing for the respondents. 2. Assessment under the Income Tax Act for the assessment year 2007-08 was completed against the petitioner as per Ext.P1.That was challenged by filing Ext.P4 appeal along with Ext.P5 stay petition before the 2nd respondent. When recovery proceedings were initiated during the pendency of Exts.P4 and P5, petitioner filed W.P.(C).4184/12. That writ petition was dispos....

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....e 50% of the demand till 31st August, 2012 or till the disposal of the appeal whichever is earlier. If the appellant fails to pay the demand as stipulated above, then the Assessing Officer may initiate appropriate steps for recovery as per law." 4. A reading of the above shows that the stay ordered by the appellate authority remained in force only till 31st August 2012 and it is apparently on t....