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Issues:
1. Jurisdiction of the Commissioner of Income-tax (Appeals) to stay recovery of dues during the pendency of an appeal. Analysis: The petitioner filed a writ petition under article 226 seeking a mandamus directing the Commissioner of Income-tax (Appeals) to dispose of an application for staying the recovery of income-tax dues for the assessment year 1991-92. The petitioner's grievance was that the Commissioner had not yet decided on the stay application, and the recovery proceedings needed to be stayed until the application was disposed of. The petitioner relied on a previous judgment that recognized the Commissioner's jurisdiction to grant stay of recovery during the appeal process. The respondents argued that the petitioner should have first approached the Assessing Officer under section 220(6) of the Income-tax Act before seeking stay from the Commissioner of Income-tax (Appeals). However, the court held that the power of the appellate authority to stay recovery is independent of the provisions of section 220(6) and that it is not necessary for the Assessing Officer to reject the request before approaching the appellate authority. The court emphasized that since the petitioner had already applied for stay before the Commissioner of Income-tax (Appeals), it was the Commissioner's duty to promptly dispose of the application. The court allowed the writ petition and directed the Commissioner to decide on the stay application within one month from the date the petitioner filed a certified copy of the order, with the petitioner required to do so within ten days. Until the stay application was decided, the recovery of income-tax dues for the assessment year 1991-92 was to remain stayed. The court also instructed that a copy of the order be provided to the counsel within 48 hours upon payment of charges.
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