S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before Commissioner (Appeals)-Refund-Assessee was directed to approach appropriate authority under section 220(6) by filing stay application pending appeal. [S. 220(6), 225,246A, Art. 226]
Noorul Islam Educational Trust v. CIT (Appeals) (2023) 291 Taxman 271 (Mad.)(HC)