It is made clear that observations made herein are only in the context of the order of stay passed under s. 220(6) of the Act. Our observations are onlyprima facieview for the limited purpose of disposal of the stay application. It would not have impact/influence on the CIT(A) while considering the petitioner’s appeal on merits for the order dt. 30th May, 2019 of the AO. The CIT(A) will dispose of the appeal on its own merits without in any manner being influenced by any observation in this order.