Humanitarian Act of ITAT; Stayed demand recovery so that salaries could be paid during COVID-19

INCOME TAX: Where assessee-builder had already paid his entire tax liability, in view of Covid 19 pandemic, a stay on collection/recovery of outstanding demands relating to interest and penalty was to be granted on condition that amount available to assessee would first be used for making payments of wages/salaries payable to labourers/employees and balance amount would be used for purpose of carrying out construction activity in partially completed building as necessary for providing quarantine

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