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| The Tax Publishers2020 TaxPub(DT) 4076 (Mad-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where AO had pending stay application had not only attached the bank account but has also recovered some portion of the disputed demand, to balance of interest of both parties, it was directed that while the attachment of the bank account will continue, it is made clear that no further amount will be appropriated therefrom.
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Writ - Maintainability - AO pending stay application not only attached bank account but had also recovered some portion of disputed demand -
Assessee filed writ petition challenging to an order of assessment passed and to coercive recovery proceedings initiated by way attachment of bank account in the other three writ petitions. Held: As assessee had availed statutory appellate remedy, it was not inclined to interfere in the order of assessment and all grounds and issues were left open to be agitated in appeal. Further, where AO had pending stay application, he not only attached the bank account but has also recovered some portion of the disputed demand. To balance interest of both parties the following directions were issued that while the attachment of the bank account will continue, it is made clear that no further amount will be appropriated therefrom.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2017-18
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