2024 (3) TMI 1210

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..... o consideration the notification, Instruction No.1914 issued u/s 220 of the Income Tax Act as read with OM [F. No.404/72/93-ITCC], we deem it appropriate to direct the first Appellate Authority CIT (appeals) to decide the appeal within a period of three months, without insisting on the recovery of the demand. Till the pendency of the appeal, the demand shall be deemed to be stayed without depositi .....

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..... y them that since the matter is already pending before the CIT (appeal), the CIT (appeal) may be directed to decide the appeal expeditiously itself without pressing for the pre-deposit. [5] We have considered the submission. [6] Taking into consideration the notification, Instruction No.1914 issued under Section 220 of the Income Tax Act as read with OM [F. No.404/72/93-ITCC], we deem it appropria .....

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