The assessee filed an appeal before the CIT(A) which was pending for final disposal. For stay of recovery the assesee filed writ before the High Court. Dismissing the petition the Court held that the assessee could approach the Assessing Officer under section 220(6) of the Act. Merely because of some apprehensions in the minds of the assessee, it cannot be stated that the Assessing Officer would not decide the issue in the proper perspective. The Assessee directed to file application under section 220(6) of the Act. (AY.2018-19)
Aiman Education and Welfare Society v. NFAC (2021) 439 ITR 651 /(2022) 284 Taxman 62 (Mad.)(HC)
S. 226 : Collection and recovery-Modes of recovery-Stay of recovery-Pendency of appeal before CIT(A)-Alternative remedy-Directed to approach the Assessing Officer for stay-Writ is not maintainable. [S. 220(6), 246, 246A, Art. 226]