2013 (1) TMI 256

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..... the least that is expected is to hear the applicant and decide the application on merits. Without allowing the petitioner to avail such a chance, the recovery notice trying to recover the amount by coercive method, may not be appropriate. Thus CIT(A) directed to decide the application for stay within one month from today with no coercive steps taken for recovery of the amount of tax at least a .....

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..... er has filed application for stay of the demand which is not decided. The grievance is that even when no orders are passed in the said application, at the same time, the demand notice dated 19.11.2012 is sent directing the petitioner to pay the amount of tax assessed within 30 days. So far as the amount assessed as tax is concerned, that has already been recovered by the Income-Tax authorities. .....

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