Sec. 250 of the Income-tax Act, 1961 - Appeal – The petitioner through writ petition sought directions to the 1st respondent not to proceed with recovery of the demand based on Exhibits-P1 and P2 penalty orders for the assessment years 2011-2012 and 2015-2016, till Exhibits-P7 and P9 appeals as well as Exhibits-P8 and P10 stay petitions are disposed off by the 2nd respondent." Writ petition disposed of holding that “the petitioner may file additional memorandum of grounds in support of their Exts.P7 and P9 appeals as well as Exts.P8 and P10 stay applications, which the petitioner may appropriately file before the 2nd respondent appellate authority without much delay preferably within a period of ten days from the date notified for receiving a certified copy of this judgment. In case such additional memorandum of grounds is duly filed by the petitioner as aforestated, then the 2nd respondent appellate authority shall treat those additional grounds as part and continuation of the appeals and stay applications as already filed”. - VATTIYOORKAVU SERVICE CO-OPERATIVE BANK LTD. V/s ITO - [2020] 270 TAXMAN 274 (KER)