TMI Blog2020 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Respondents have already recovered an amount of ₹ 1,51,00357/- from the petitioner through garnishee proceedings, and the appeal preferred by the petitioner against the assessment order has been heard finally by the 2nd respondent Appellate Authority, who is expected to pass orders in the appeal in the near future, there need not be a further recovery effected from the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal Nambiar For the Respondents : Sri. Christopher Abraham, SC, Income Tax Department JUDGMENT A.K. JAYASANKARAN NAMBIAR, J. Against an order of assessment under the Income Tax Act, the petitioner preferred an appeal before the First Appellate Authority, the 2nd respondent herein, and during the pendency of the appeal, the petitioner also approached the 1st respondent with a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1st respondent dismissed the said application in the light of the earlier order passed by him. The petitioner would submit that the 2nd respondent Appellate Authority has since heard the appeal on 5.3.2020, and orders are awaited in the appeal. In the meanwhile, however, the respondents initiated garnishee proceedings and attached the bank accounts of the petitioner maintained with respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case, as also the submissions made across the bar, we find that inasmuch as the respondents have already recovered an amount of ₹ 1,51,00357/- from the petitioner through garnishee proceedings, and the appeal preferred by the petitioner against the assessment order has been heard finally by the 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at till such time as orders are passed by the 2nd respondent, as directed and the order communicated to the petitioner, further proceedings for recovery of amounts confirmed against the petitioner by the assessment order in question shall be kept in abeyance. The petitioner shall also be permitted to operate the bank accounts maintained with respondents 4 to 6 during the said period. The writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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