High Court Rules Filing Appeal Doesn't Halt Tax Recovery; AO Can Impose Conditions During Appeal Process.

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....Stay of demand - assessee in default - Mere filing of appeal does not suo-moto stay the recovery proceedings - AO is empowered to exercise his discretion, subject to conditions as he may think fit to impose in the circumstances of case, even though the time for payment has expired, as long as such appeal remains disposed of - HC....