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2004 (3) TMI 53 - HC - Income TaxTax recovery - Tax Recovery Officer giving the order to recover the tax amount lump sum at the direction of the Additional Commissioner of Income-tax - Earlier Tax Recovery Officer himself granted instalments - Tax Recovery Officer had passed the impugned order at the direction of the Additional Commissioner of Income-tax and hence it cannot be maintained – Impugned notice is therefore, set aside - We leave the matter to the Tax Recovery Officer to decide the entire matter independently - The petitioner will be at liberty to approach the Income-tax Appellate Tribunal for relief, if any, in the matter as the appeal is still pending there.
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