Section 220 & 246A of the Income-tax Act, 1961—Collection and recovery of tax—Once it is held that an appeal is maintainable from the order passed by the Assessing Officer, then all incidence of an appeal would equally apply in the case of the Petitioner and it is also not disputed that once the Petitioner has filed an appeal before the CIT(A), it is open to the Petitioner to make appropriate application before the Authorities under Section 220 (6) for stay of the demand till the final disposal of the appeal before the CIT(A), therefore, it would be open to the Petitioner to take such measures as are available under the Act to obtain an appropriate order, seeking a stay of the recovery of the demand confirmed by an order - - GRASIM INDUSTRIES LTD. V/s DY. CIT - [2019] 267 TAXMAN 524 (BOM)