Section 156 & 220(6) of the Income Tax Act, 1961 — Recovery of tax — Stay of demand—Assistant Commissioner of Income tax was of the view that it is a fit case for recovery of the entire demand raised, since the assessee had failed to prove the genuineness of the credits in the books of account and passed an order under section 220(6) demanding the entire enforceable demand to that of deposit of 40 percent of the total enforceable demand — CK Abdul Azeez vs. Commissioner of income tax [2019] 417 ITR 363 (Kerala)