In this case, the order rejecting the application of the assessee u/s.220(6) of the Income-tax Act, 1961 for stay of recovery was challenged by the assessee by filing a writ. It was pointed out that the factor that as regards the existence of the prima facie case was not considered while rejecting the application.
The Delhi High Court allowed the writ petition, set aside the order of rejection and directed to pass a fresh order specifically dealing with the existence of prima facie case.