The Assessing Officer refused the stay application on the ground that though\u00a0 the assessment\u00a0 order is\u00a0 modified\u00a0 the\u00a0 assessee is still required to deposit 20 per cent of disputed tax under section 220(6) as confirmed vide assessment order dated 19-3-2022. On writ the Court held that\u00a0 since\u00a0 the assessee had got interim protection from the Court by an order dated 28-12-2022, the Revenue is directed to\u00a0 maintain status quo as far as pre deposit of amount pursuant to assessment order dated 19-3-2022 or in terms of rectification order passed on 17-1-2023 for a period of two months from today. Further the CIT(A) is directed to dispose the appeal, within a period of two months from date of receipt of copy of this order\u00a0 CBDT Instruction No. 1914 dated 2-12-1993, Instruction No. 96 [F.No.1\/6\/69-ITCC dated 21-8-1969.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Rectification of mistake. [S. 220(6), 246A, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39519","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ahp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39519"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39519\/revisions"}],"predecessor-version":[{"id":39520,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39519\/revisions\/39520"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}