On writ to stay the recovery proceedings the Court held that, as many as 17 appeals were pending against assessee before the CIT(A)\u00a0 and pending appeal, revenue had recovered approximately 38 per cent of disputed tax amount.\u00a0 It was found that instant Court had more than one year back passed interim order preventing revenue from carrying out further recoveries pending appeal. Departmental circulars also envisage stay pending appeal before Commissioner (Appeals), ordinarily upon deposit of 20 per cent of disputed tax. This requirement had also been fulfilled in instant case. Further, no special circumstances were pointed out to permit revenue to carry out full recoveries. Moreover, some appeals had already been decided by CIT(A) and also\u00a0 by Tribunal, which were in favour of assesse Accordingly pending disposal of remaining appeals, revenue would not be permitted to carry out any further recoveries.\u00a0 (WPNo. 443 of 208 dt 3-06 2019)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 220 : Collection and recovery-Assessee deemed in default- Stay-Recovered 38% of disputed tax amount-No special circumstances pointed out to permit revenue to carry out full recoveries\u2013Pending disposal of appeal further recovery proceedings were stayed.<\/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":[1],"tags":[],"class_list":["post-7781","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-21v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7781","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=7781"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7781\/revisions"}],"predecessor-version":[{"id":7782,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7781\/revisions\/7782"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}