Home › Income-Tax Act › Trichy District Lorry Owners Association v. CIT(A) (NO. 1) (2023)455 ITR 545 (Mad)(HC) Trichy District Lorry Owners Association v. CIT(A) (NO. 2) (2023)455 ITR 548 / 154 taxmann.com 98 ((Mad)(HC)

Trichy District Lorry Owners Association v. CIT(A) (NO. 1) (2023)455 ITR 545 (Mad)(HC) Trichy District Lorry Owners Association v. CIT(A) (NO. 2) (2023)455 ITR 548 / 154 taxmann.com 98 ((Mad)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Factors to be considered in terms of the Judgement of Supreme Court. [220(6), 226(3), 246A, Art. 226]

Allowing the petition the Court held, that since a portion of the demand had been recovered from the assessee, the Assessing Officer should dispose of the application filed under section 220(6) for stay of recovery within thirty days from the date of receipt of copy of this order after hearing the assessee. The Court also directed the Assessing Officer to exercise the discretion  in terms of the observations in PCIT v, L.G. Electronics India Pvt Ltd  (2018) 12 ITR-OL 334 (S) (2018) 18 SCC 447 (SC) (AY.2017-18)