APPEAL AGAINT ORDER U/S 144

AO HAS MADE AN ORDER U/S 144 DEMANDING 61 LACS. ASSESSEE FILED APPEAL AGAINST THE ORDER. BUT NOW AO ASK ASSESSEE THAT YOU SHOULD DEPOSIT THE DEMAND FIRST, IF U WIN IN APPEAL YOU WILL GET THE REFUND. ASSESSEE WANT TO STAY THE PROCEEDING OF RECOVERING THE DEMAND AS THIS IS A HUGE AMOUNT, AS WELL AS HE HAS GONE IN APPEAL.

WHAT ARE THE RELIEFS AND METHODS FOR THESE RELEIFS TO THE ASSESSEE.