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2019 (5) TMI 695 - MADRAS HIGH COURTStay of demand - Attachment orders - Application for stay filed by the petitioner was pending before the CIT (A), an authority superior to the assessing officer and requested him to keep the collection of demand in abeyance till the disposal of the said application - HELD THAT:- The impugned recovery action is premature, apart from being mechanical and without any application of mind. The petitioner has approached the CIT(A), an authority empowered to consider and adjudicate upon the request for stay, (see Paulsons Litho Works vs Income-Tax Officer And Others [1993 (11) TMI 50 - MADRAS HIGH COURT] as early as on 22.01.2019, which is within thirty (30) days from the date of order of assessment. This fact has also been brought to the notice of the respondents. It was thus, incumbent upon the respondent to have awaited adjudication by the CIT (A) upon the request for stay made by the petitioner. The impugned order is set aside and the assessing authority is directed to lift attachments in the bank forthwith. It is brought to my notice by the learned standing counsel that a sum of ₹ 16,00,000/- (approx) has been appropriated from the accounts. The same shall be retained by the department and adjusted against the disputed demands.
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