On writ against the recovery proceedings the Court held that since the appeals were filed in 2018 and the stay applications filed before the Deputy Commissioner during the year 2018 followed by subsequent reminders, were rejected only on December 8, 2022. Directed the CIT(A) to dispose the appeals at an early date and until then, the Department was not to take any coercive action against the assessee for recovery of the Income-tax, which had been assessed.(AY.2011-12, 2012-13, 2016-17)
Jankalyan Vinimay Pvt. Ltd. v Dy. CIT (2023)455 ITR 456/332 CTR 661/ 224 DTR 33 /153 taxmann.com 712 (Cal)(HC)
S. 220 : Collection and recovery-Assessee deemed in default-Stay-High pitched assessment-Appeals not disposed of for long time-Entitle to stay of recovery proceedings-CIT(A) is directed to hear the appeals at the earliest. [S. 250, Art. 226]