TMI Blog2019 (2) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of this petition contending that in view of the provisions contained in Sub-Section (6) of Section 220 of the Income Tax Act, the petitioner after having preferred an appeal under Section 246A cannot be declared defaulter and no coercive action can be taken against him for recovery of the tax amount/penalty. Petitioner has placed reliance on the decision of Sanjay Kumar Sahu Vs. Income Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 156 of the Income Tax Act pursuant to the assessment order relating to the Assessment Year 2016- 2017. Against the assessment order which is available on record as a part of Annexure P/1, undisputedly the petitioner has preferred an appeal on the prescribed form no. 35 to the Commissioner of Income Tax (Appeals), Bhopal. The petitioner has also filed an application to stay the recovery of dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Officer and Others and an unreported Division Bench decision of this Court rendered in W.P. No. 3070/2012 on 02.05.2012. After hearing learned counsel for the petitioner at length, we are of the considered opinion that we should refrain ourselves from making any observation which may prejudice either the petitioner or revenue either way since admittedly the appeal is pending befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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