The AO stayed the recovery proceedings when the appeal was pending before the CIT( A)  on payment of 15% of tax in disputes .Thereafter he lifted  the stay  granted earlier  relying the judgement of Supreme Court in Asian Resurfing of Road Agency v. CBI (AIR 2018 SC 2039) and directed  to pay all pending demands with in seven days . The petitioner approached PCIT. PCIT also rejected the application for stay . The petitioner fled Writ petition challenging the order of PCIT & AO. While passing the ad .interim order of stay the  Court held that the the Dept is not right in relying upon the decision of the Supreme Court in Asian Resurfing of Road Agency Pvt Ltd  v. CBI (AIR 2018 SC 2039) to contend that any stay against recovery granted would automatically lapse after six months. This is neither the purport of the judgment of the Supreme Court , nor the observations made in the said judgment in the context of civil and criminal litigation can be imported in present set of quasi judicial proceedings. The power of the AO to review the situation every six months, would not authorize him to lift the stay previously granted after full consideration and insist on full payment of tax without the assessee being responsible for delay in disposal of the appeal or any other such similar material change in circumstances.  By way of ad-interim relief, the impugned orders dated 22.1.2019 and 11.2.2019 are stayed. The respondents are prevented from carrying out any further recoveries pursuant to the order of assessment in respect of the petitioner for assessment year 2013-14.( WP No. 542 of 2019, dt. 28.02.2019) (AY. 2013-14)

Editorial : It seems the department has accepted the order of High Court . Accordingly the final order was passed on 4-04 2019 which reads as under “ Learned counsel for the petitioner stated that on instructions that the issues in the present petition been resolved. He therefore does not press this petition. Disposed as not pressed . Interim relief , if any , stands vacated . “