On writ the Court directed the CIT(A) to dispose the appeal within a period of 12 weeks. Since 20 per cent. of the disputed tax, interest and penalty had been recovered by the Department from the assessee’s accounts in the banks, there would be a stay in respect of the remaining 80 per cent. of the demand and the attachment in respect thereto till the disposal of the appeals. (AY.2014-15 to 2017-18)
Thasirkhan Abdul Hameed v. Dy. CIT (NO. 2) (2023) 455 ITR 609 /152 taxmann.com 443 (Mad)(HC)
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Recovery of 20 Per Cent. of disputed tax from bank accounts-Directed to dispose of appeal expeditiously-Stay is granted remaining 80 percent of disputed demand. [S. 156, 220(6),246A, Art. 226]