9911796707
TMI Blog2014 (8) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... the account maintained by the petitioner with the 4th respondent Bank. 2. The relevant assessment year is 2012-13 for which an assessment order was passed as evidenced by Ext.P1 dated 13.03.2014. The petitioner filed an appeal, Ext.P2, dated 24.04.2014 and also moved a stay application dated 02.06.2014 (Ext.P3). In addition to this, the petitioner moved an application under Section 220 before the Assessing Officer, being Ext.P4 dated 29.04.2014. The 1st respondent rejected the same by a cursory order, Ext.P5, dated 27.11.2013. The garnishee proceedings under Section 226 of the Act were initiated on 26.05.2014 and the amounts withdrawn from the account maintained in the 4th respondent Bank. 3. Oftener than ever, the extra-ordinary power un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereunder: "(a). While considering the stay application, the authority concerned will at least briefly set out the case of the assessee. (b). In cases where the assessed income under the impugned order far exceeds the returned income, the authority will consider whether the assessee has made out a case for unconditional stay, if not whether looking to the questions involved in appeal, a part of the amount should be ordered to be deposited for which purpose, some short prima facie reasons could be given by the authority in its order. (c). In cases where the assessee relies upon financial difficulties, the authority concerned can briefly indicate whether the assessee is financially sound and viable to deposit the amount if the authority wan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and for a reasonable period thereafter to enable the assessee to move a higher forum, if so advised. Coercive steps may, however, be adopted where the authority has reason to believe that the assessee may defeat the demand in which case brief reasons may be indicated. 2. The stay application, if any, moved by the assessee should be disposed of after hearing the assessee and bearing in mind the guidelines in 'KEC International'(supra); 3. If the Assessing Officer has taken a view contrary to what has been held in the preceding previous years without there being a material change in facts or law, that is a relevant consideration in deciding the application for stay 4. When a bank account has been attached, before withdrawing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the demand has now been recovered from the assessee. In such circumstances, the recovery steps initiated is definitely capricious. But however, the assessee had remedies, which they did not avail of and no violation of statutory compliance is discernible. Hence, taking into account the fact that appeal is pending before the first Appellate Authority; considering the fact that a major portion of the demand has now been satisfied, there shall be no further recovery steps initiated till the appeal is disposed of. Definitely Ext.P6 garnishee order ought to be lifted, and this Court does so, allowing the petitioner to operate their account.
Writ petition disposed of. Parties are left to bear their costs. X X X X Extracts X X X X X X X X Extracts X X X X
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