The revenue recovered entire demand  when the appeal was pending. The assessee filed writ petition contending that during pendency of her stay application under section 220(6), demand had been recovered from her and, therefore, demand recovered may be directed to be returned.  High Court held that it was an admitted case of parties that demand pursuant to assessment had already been recovered, therefore, no order was required to be passed at this stage for return of amount recovered unless assessee succeeded in appeal. High Court directed the CIT(A) to decide the appeal on merits in accordance with law, expeditiously, preferably within two months from the date of presentation of copy of the order.