TMI Blog2020 (7) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... per section 29(6) of the Act, then a complete stay of the recovery ought to have been there. Under such circumstances, it is being provided that while the First Appeal would be heard and decided within a period of four months from the date of presentation of this order, the disputed demand as was being made by the Department shall remain stayed for a period of four months or till the disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 was recalled by the Assessing Authority on 30.9.2018. Since the proceedings, as per section 29(6) of the Act, had to be concluded before the expiry of the assessment year in which the order under section 32 of the Act was passed, the counsel for the applicant stated that the proceedings as were drawn were absolutely beyond the period of limitation. The applicant thereafter filed a First Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Nos.(i), (ii) and (iii). Learned counsel for the applicant submitted that when the applicant had a case whereby he was submitting that no proceedings could be drawn against him, then a complete stay on the recovery as per the initial order ought to have been granted. In this regard, learned counsel for the applicant relied upon Kribhco Shyam Fertilizers Ltd. vs. The Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at when the First Appeal was being heard and the applicant's case was that no proceeding against him could be continued as per section 29(6) of the Act, then a complete stay of the recovery ought to have been there. Under such circumstances, it is being provided that while the First Appeal would be heard and decided within a period of four months from the date of presentation of this order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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