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2013 (10) TMI 371 - DELHI HIGH COURTAllowability of recovery till the disposal of Miscellaneous application lying before the bench of Settlement Commission – Held that:- Assessing Officer should not recover the interest amount till the miscellaneous application is at least heard by the bench. It is pointed out that the Assessing Officer has already issued notice under Section 154 for recovery of interest. The Assessing Officer will not take coercive steps to recover interest amount for a period of one month or till the miscellaneous application is listed before the bench, whichever is earlier – Decided in favor of Assessee.
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