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2013 (4) TMI 484 - HC - Income TaxSection 250 - Stay of recovery - Coercive measures - Attached the bank account - Held that:- As per Section 250 (6A) specifically provides that during the pendency of this petition, the Assessee should not be treated as defaulter and apparently the action has been taken by the respondent No.1 for recovery of the dues against the petitioner during the pendency of the appeal - So far as Section 250(6A) of the Act is concerned, it provides that the appellate authority shall make an endeavour to decide the appeal within a period of one year from the end of the financial year in which such appeal was filed. The aforesaid provision also put an obligation on respondent No.2 to decide the appeal expeditiously. Petitioner shall move an application before the respondent No.2 to decide the appeal - The respondent No.2 on filing of such an application shall consider and decide the application for stay expeditiously as far as possible within a period of 30 days from the date of filing of such an application and shall further make an endeavour to decide the appeal itself as far as possible within a period of 6 months from the date of filing of such an application - Respondent No.1 shall not take any coercive action and shall await the decision of respondent No.2 on the stay application and during this period, the respondent No.1 shall release the Bank account of the petitioner and the amount transmitted to the Revenue, shall be subject to decision of appeal by the respondent No.2 - It is made clear that this Court has not expressed any opinion on the merits of the case and the respondent No.2 shall be free to decide the appeal and the stay application in accordance with law.
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