On writ the Court held that as the appeal is pending, recovery of penalty is stayed till the disposal of appeal. (AY. 2011-12)
Sasken Technologies Ltd. v. JCIT (2020) 185 DTR 54 / 313 CTR 725(Karn.)(HC)
S. 225 : Collection and recovery-Stay of proceedings–Pendency of appeal–Recovery of penalty is stayed till the disposal of the appeal. [S. 271(1)(c), Art. 226]