S. 220 : Collection and recovery – Assessee deemed in default – Stay – Relevant consideration – Conflicting decisions of Tribunal- Complete stay of demand may be granted -Decision of Jurisdictional High Court is binding on the CIT(A) – Stay was granted [ S. 220(6) , Art .226 ]
General Insurance Corporation of India v .ACIT ( 2019) 311 CTR 851/ 267 Taxman 596 / 184 DTR 249/ (2020)422 ITR 248 ( Bom) (HC) .