On a writ High Court directed the Department to keep in abeyance the recovery proceedings and collection of tax assessed, pending disposal of such appeals.
Electricity Board Employees Co-Operative Society Ltd. v. ITO (2021) 437 ITR 272 (Ker.)(HC)
S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal-Stay was granted till disposal of appeal pendency of appeal [S. 246A, Art. 226]