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2015 (1) TMI 1397 - HC - Income TaxReassessment u/s 147 - stay petition - recovery proceedings - Held that:- As the appeal preferred by this petitioner is pending before Commissioner (Appeals), we are not inclined to decide the issue raised by this petitioner in the petition because the petitioner has already availed the efficacious alternative remedy. Thus, the petitioner is not remediless against the actions of the respondents. So far as the stay against the recovery procedure initiated by the respondents is concerned, as the petitioner has not preferred any stay application before the appellate authority, it is but obvious that the respondent will start the recovery procedure initially by issuing letters and thereafter by coercive methods. Nothing is unusual or illegal in this unless the stay application is preferred and stay is obtained by this petitioner in its appeal which is pending before the appellate authority. As no stay application has been preferred by this petitioner before the Commissioner (Appeals), no illegality has been committed by the respondents in starting different procedures for recovery of income tax which is to be legally payable by the petitioner because of reassessment order passed by the respondents on 25th March, 2014.
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