An assessment under s. 143(3) resulted in a demand under s. 156. The assessee filed a stay application after voluntarily depositing 20% of the demand. On 6-10-2022 a refund for AY 2022–23 was adjusted against the demand for AY 2015–16. The stay application was decided only on 17-04-2024, granting stay for the balance demand. The court deprecated the Department’s delay (stay application filed 29-01-2018 but decided after over six years). The Department could not profit from its delay by adjusting a later refund against the earlier demand, which caused the assessee to pay an amount exceeding the 20% voluntarily deposited. The Department ought to have refunded the excess either on the assessee’s representation or while passing the stay order. The court directed refund of the excess adjustment and ordered expeditious adjudication of the appeal before the Commissioner (Appeals), and directed investigation into the delay in adjudication.(AY. 2015-16)