Writ petition seeking a direction to revenue to not recover disputed tax during pendency of appeal is not entertained; however, Commissioner (Appeals) is directed to dispose of appeal expeditiously. (AY. 2009-10)
MPhasis Ltd. v. Dy. CIT (2018) 258 Taxman 120 (Karn.)(HC)
S. 220 : Collection and recovery – Assessee deemed in default – When an appeal is pending there is no automatic stay – Commissioner (Appeals) is directed to dispose of appeal expeditiously- Matter remanded. [S. 154, 246]