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2021 (1) TMI 1124 - HC - Income TaxRecovery proceedings - Challenge order rejecting the application of the petitioner for complete stay of demand arising out of the order passed by the assessing officer under section 115Q read with section 115O of the Income Tax Act, 1961 for the assessment year 2017-18 till disposal of appeal before the Commissioner of Income Tax (Appeals) - interim protection granted to petitioner - HELD THAT:- Tribunal itself has decided to hear the appeal out of turn, the hearing should be expedited. Further, we feel that if the assessing officer initiates any recovery measure, he should give at least two weeks' prior notice to the petitioner to avail its legal remedy. We issue the following directions: (i) Let the Tribunal decide the appeal of the petitioner within three months from today; (ii) If the assessing officer resorts to any coercive measure for recovery of dues in the meanwhile, he shall give at least two weeks' prior notice to the petitioner to avail its legal remedy; (iii) All contentions are kept open.
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