2020 (8) TMI 324

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..... ose the writ petition by directing the 1st respondent to consider and pass orders on Exts.P3, P8 and P13 appeals within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 1st respondent as directed, and the order communicated to the petitioner, the recovery steps for r .....

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..... y 20% of the disputed amounts as a condition for grant of stay for recovery of the balance amount, pending consideration of the stay application by the appellate authority. The case of the petitioner in the writ petition is essentially that the issue involved in the appeal before the appellate authority is the permissibility of a deduction under Section 80P of the Income Tax Act in its relation to .....

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..... the date of receipt of a copy of this judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the 1st respondent as directed, and the order communicated to the petitioner, the recovery steps for recovery of amounts confirmed against the petitioner by the assessment orders in question shall be kept in abeyance. Further, in view of the directions given a .....

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