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2021 (5) TMI 87

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..... CPC) , Bengaluru - 2021 (5) TMI 87 - MADRAS HIGH COURT - TMI - Stay of recovery of demand - Non-payment of disputed arrears of tax - No application for stay of the disputed tax appears to have been filed, either before the Assessing Authority for not being treated as assessee in default in terms of Section 220 (6) of the Act or seeking interim protection before the Administrative/Appellate Comm .....

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..... in line with the parameters stipulated in this regard within a period of four (4) weeks from date of receipt of the same. - Writ Petition Nos.9100, 9103, 9106 and 9108 of 2021 And WMP Nos.9643, 9648, 9651 and 9654 of 2021 - - - Dated:- 15-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioners : Mr.C.Prakasam For the Respondents : Mr.ANR.Jayaprathap Government Advocate .....

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..... 21), which are, admittedly, pending in appeal before the Commissioner of Income Tax (Appeals)/R1. No application for stay of the disputed tax appears to have been filed, either before the Assessing Authority for not being treated as assessee in default in terms of Section 220 (6) of the Act or seeking interim protection before the Administrative/Appellate Commissioner. 3. On account of non-paym .....

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..... or the prayer sought in these Writ Petitions, and hence the same are dismissed. 5. The petitioners, however, may, if they so desire, approach the appropriate authority seeking interim protection and if any such application seeking interim protection is filed, let the same be disposed in accordance with law and in line with the parameters stipulated in this regard within a period of four (4) wee .....

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