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2014 (4) TMI 119 - HC - Income TaxValidity of recovery made during the pendency of appeal - Bank account attached - The contention of the assessee appears to be misconceived - When the second appeal is pending before the Tribunal, the assessee ought to have made a prayer for stay or refund of the money before the Tribunal itself – any mandatory order by way of interim relief cannot be ordered - the order passed by the AO and confirmed by the CIT(A) against the assessee, and the department have effected the recovery – there is no reason to interfere in the order – the Tribunal is directed for early disposal of the matter as it involves substantial amount of tax – Decided against Assessee.
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