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2019 (4) TMI 1314 - DELHI HIGH COURTStay of Demand - HELD THAT:- It would be in overall interest of all the parties that the CIT(A) who is in seisin of all the appeals for the concerned assessment years, should complete the hearing and pass final orders within six weeks from today. AO who is present in the Court submits that the CIT(A) had sought remand report on certain aspects which would furnish within a week. In these circumstances, the CIT(A) is directed to complete the hearing and pass final orders, within the time indicated i.e. six weeks. As far as the question of stay of demand is concerned, the Court is of the opinion that Principal Commissioner of Income Tax (PCIT) should first decide the application pending under Section 220(6) within ten days. During that time, the notices under Section 226(3) in question shall not be proceeded with and no coercive action shall be taken.
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