Against the additions made under section 68 of the Act, the assessee preferred an appeal before the CIT(A).When the appeal was pending  the assessee also made an application for stay of revovery proceeedings. The  Assessing Officer  directed assessee to pay 20 per cent of outstanding demand and stated in letter that if assessee had applied for stay of demand, furnish copy of order of stay of demand granted, if any. On writ the court held that  since stay application was not considered  by the Assessing Officer  the  Assessing Officer was directed to consider stay application and pass order under provision in sub-section (6) of section 220  of the Act, Referred, Circulars and Notification: CBDT Office Memorandum [F. No. 404/72/93-ITCC], dated 31-7-2017.