Sec. 220 of the Income-tax Act, 1961 - Collection and recovery of tax – many writ petitions are filed challenging the conditional orders of stay granted by the Appellate Authority during the pendency of the appeals, wherein and whereby, the petitioner was called upon to pay 20% of the demand as a condition for granting interim stay. High Court disposed of the writ petitions holding that ”instead of deciding as to whether the orders impugned in these writ petitions are sustainable or not, it is better the Appellate Authority shall pass final orders in the appeals itself at an early date, so that the matter can be given quietus“. - VICTORIA TECHNICAL INSTITUTE V/s ITO - [2020] 268 TAXMAN 420 (MAD)