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2014 (8) TMI 208 - HC - Income TaxAssessee in default u/s 220(6) – recovery of demand - Held that:- An assessee has complied with directions issued either by the AO and/or the Jurisdictional Commissioner imposed while granting the stay and/or passing the order u/s 220(6) of the Act while not treating the assessee in default, there cannot be any further steps and/or coercive action to recover the amount of demand on the ground of pressure from the higher authorities to recover maximum amount of tax on or before 31.03.2014 - Under the guise of recovery of maximum amount of tax on or before 31.03.2014, there may not be any coercive action to recover the amount of tax which otherwise is not permissible under the law - The appeal before the CIT(A) is not being proceeded further as the AO has not responded to and/or has not send the comments to the reply submitted by the assessee to the comments submitted by the AO – thus, the order of the AO is set aside – Decided in favour of Assessee.
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