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2016 (7) TMI 1305 - HC - Income TaxRecovery notice under Section 226(3) - recovery of penalty u/s 271(1)(c) - demand of stay - extension of stay - Held that:- We will assume that the order dated 05.06.2015 was not limited in time and that, therefore, recovery of the penalty was contrary to the order. In our view, however, there was no wilful disobedience on the part of the respondents in having recovered the amount. They were under the impression that the order dated 05.06.2015 was operative only for 180 days, which is the period stipulated in the Act. Even assuming that the order dated 05.06.2015 was in existence, this would, at the highest, be only a bona fide error in perception on the part of the officer. There is no question of contempt. In any event, an affidavit has been filed by the officer apologizing for the same. Even assuming that the action was contrary to the order, the apology ought, in the circumstances, to be accepted. It is not necessary to consider the effect of the order dated 05.06.2015 for ultimately by the order dated 03.02.2016, the final stay order was passed which was restricted to only 180 days. This period would come to an end on 02.08.2016. The ends of justice would be met as in the event of the stay being extended by the Tribunal for any period, the respondents shall refund the amount recovered, but subject to any conditions imposed by the Tribunal.
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