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2022 (11) TMI 1024 - MADRAS HIGH COURTRecovery proceedings u/s 220 - appropriate authority seeking protection against any coercive proceedings - HELD THAT:- If the Petitioner intends to seek protection against any coercive proceedings, it is always open to the Petitioner to approach the appropriate authority under Section 220(6) of the Income Tax Act, 1961 by filing stay application pending appeal. Petitioner may move an application u/s 220(6) within a week from today. If any such application is filed, the same shall be disposed of within a period of ten days from the date of receipt of such application in accordance with law. The above order will not have any bearing on adjustments, if any, already made. It is made clear that this Court has not expressed any view with regard to the merits of the matter and it is open to the appropriate Respondents to consider the same on its own merits. WP disposed of.
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