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2022 (2) TMI 1324 - HC - Income TaxStay of demand - Recovery proceddings - AO asked the writ applicant to deposit 20% of the total demand for the purpose of staying the further recovery - HELD THAT:- In the appeals filed by the writ applicant before the CIT(A) under Section 246A of the Act, interim applications have also been filed requesting the CIT(A) to stay the demand or recovery. In a very recent pronouncement by this very Bench in the case of Harsh Dipak Shah vs. Union of India [2022 (2) TMI 1208 - GUJARAT HIGH COURT] this Court took the view that the Principal Commissioner, undoubtedly, has the power and the jurisdiction to stay the demand or recovery under Sub-section (6) of Section 220 of the Act, but while saying so, this Court also took the view that the CIT(A), being an appellate authority, also has the inherent power to stay the recovery or demand pending the final disposal of the appeal. All the three writ applications are disposed of with a direction to the CIT(A) to take up all the interim applications filed by the writ applicants and pass an appropriate order in accordance with law. Till the CIT(A) decides such applications, the interim order passed by this Court shall continue. We may only observe that while deciding such applications, the CIT (A) shall keep in mind the principles of law explained by this Court in the case of Harsh Dipak Shah (supra).
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