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2019 (2) TMI 1446 - HC - Income TaxStay petition - Demand issued u/s 156 - recovery of the tax amount/penalty - Held that:- It is not disputed that the application for stay is pending before the Appellate Authority. Without waiting for a decision on the said stay application, petitioner has rushed to this Court by way of this petition contending that in view of the provisions contained in Sub-Section (6) of Section 220 of the Income Tax Act, the petitioner after having preferred an appeal under Section 246A cannot be declared defaulter and no coercive action can be taken against him for recovery of the tax amount/penalty. Petitioner has placed reliance on the decision of Sanjay Kumar Sahu Vs. Income Tax Officer and Others [2013 (4) TMI 484 - MADHYA PRADESH HIGH COURT] After hearing learned counsel for the petitioner at length, we are of the considered opinion that we should refrain ourselves from making any observation which may prejudice either the petitioner or revenue either way since admittedly the appeal is pending before the Appellate Authority along with the stay application - dispose of this writ petition with the simple direction to the Appellate Authority to take up the matter as expeditiously as possible
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