S. 154 : Rectification of mistake – Recovery of tax – Prima facie case, financial stringency and balance of convenience- Rejection of application for stay of demand in a cryptic manner is held to be not justified .[ S.220(2), 221 ]
Ganapathy Haridaass v. ITO (2020) 428 ITR 505/ 272 Taxman 548 (Mad)(HC)