During pendency of those appeals, the Assessing Officer required the assessees to pay 20 per cent. of the demand and then apply for stay of demand. On writ allowing the petitions, that the recovery proceedings under section 226 pursuant to the assessment orders were to be kept in abeyance till disposal of the pending appeals filed by the assessees under section 246A before the Commissioner (Appeals).
Poothrikka Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC) Vadavucode Farmers Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC) Mamala Service Co-Operative Bank Ltd. v. ITO (2021) 437 ITR 273 (Ker.)(HC)
S. 226 : Collection and recovery-Modes of recovery-Appeal pending before CIT (A)-Deduction-Co-operative Society-Recovery proceeding was stayed till the outcome of pendency of appeal. [S. 80P, 246A, Art. 226]