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2009 (2) TMI 149 - CALCUTTA HIGH COURTStay of Recovery of demand in pursuance of demand under section 220(6) - After receiving such notice of demand the petitioner had filed an application for stay which was rejected by an order dated November 10, 2008. – Held that - section 220(6) of the Act, postulates that where an appeal under section 246 or under section 246A is pending, the Assessing Officer has the discretion, subject to such conditions as he may think fit to impose, to treat the assessee as not being in default in respect of the amount in dispute in the appeal, as long as such appeal remains pending though the time for payment might have expired. Consequently, a circular dated March 6, 1989, has been issued by the Revenue. - found that discretion has been exercised mechanically and without the application of mind – writ petition allowed.
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