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2004 (3) TMI 27 - DELHI HIGH COURTStay of the recovery proceedings - Notice of attachment under section 226(3) - order made by the respondent-authorities under section 220(6) - order of assessment came to be made under section 143(3) creating a demand - It may be noted that when the appeal before the Commissioner (Appeals) was preferred, MTNL had not filed any application for stay. In fact, the stay application has been preferred only after the COD disposed of the application. The petitioner's appeal as well as application for stay is pending before the Commissioner of Income-tax (Appeals), it will be for him to decide the same in accordance with the law. It may also be noted that the powers under article 226 of the Constitution of India are discretionary. In the instant case, when there is an appropriate forum to grant relief, it is not necessary for this court to interfere.
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