When the appeal was pending before CIT (A) the asseee was directed to pay 20 percent of total demand. On writ single judge reduced the payment to 10 per cent. On appeal the division bench directed the Department to keep in abeyance, the recovery proceedings under section 226 and collection of the tax assessed, pending disposal of the appeals before the Commissioner (Appeals). The order of the single judge limiting the payment to an amount of 10 per cent. of the demand, till the disposal of the appeals was set aside. (AY. 2016-17)
Angadippuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 78 / 323 CTR 231(Ker.)(HC) Editorial : Single judge order, Kodur Service Co-Operative Bank Limited, Pattikkad Service Co-Op. Bank Ltd. v. CIT(A) (2021) 437 ITR 76/ 323 CTR 233 (Ker.)(HC) Angadipuram Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC) Kadannamanna Service Co-Operative Bank Ltd. v. CIT(A) (2021) 437 ITR 76 (Ker.)(HC)
S. 226 : Collection and recovery-Modes of recovery-Stay-Deposit of portion of demand need not be insisted. [S. 220 (6),Art. 226]