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2019 (10) TMI 264 - BOMBAY HIGH COURTGrant stay on recovery - as seeked Revenue should not adopt any coercive proceedings till the disposal of the appeal by CIT(A) - HELD THAT:- Once it is held that an appeal under the Act is maintainable from the impugned order dated 14th March, 2010 passed by the Assessing Officer, then all incidence of an appeal would equally apply in the case of the Petitioner. It is also not disputed that once the Petitioner has filed an appeal before the CIT(A), it is open to the Petitioner to make appropriate application before the Authorities under Section 220 (6) of the Act, for stay of the demand till the final disposal of the appeal before the CIT(A). It would, therefore, be open to the Petitioner to take such measures as are available under the Act to obtain an appropriate order, seeking a stay of the recovery of the demand confirmed by an order dated 14th March, 2019. Looking at the huge demand and the attitude of the Revenue in curtailing the normal period of 30 days available to party to make a payment, it would be appropriate that till the disposal of the Petitioner’s application under Section 220(6) of the Act and if the order on such application is adverse to the Petitioner, then for a period of two weeks thereafter, no coercive proceedings will be adopted by the Revenue. This, of course, subject to the Petitioner filing the necessary application within a period of two weeks from today. In the above view, we are not inclined to grant direction (a) as sought by the Petitioner. Addl. Solicitor General states that the CIT(A) would endeavor to dispose of the appeal as expeditiously as possible and preferably within a period of six months from today.
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