ITAT cannot direct assessee to pay disputed tax demand if AO has himself decided not to take any coercive measure

INCOME TAX : Powers of recovering disputed taxes are with Assessing Officer; once Assessing Officer has himself decided not to take coercive measures for time being and direct assessee to make payment of any part of disputed demands, it cannot be open to Tribunal to direct assessee to pay same; question of such directions by Tribunal would have relevancy only when Tribunal was to pass any stay order subject to such a condition

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