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TMI Blog2015 (5) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to the account of the writ petitioners with the Bank of Baroda. It will be open to the Income-tax Department to take steps with regard to the same in recovery proceedings. Such transmission of the above amount to the bank account of the writ petitioners has to be made within four weeks of communication of this order. Direct the Commissioner (Appeals) to dispose of the appeal and stay application pending before him within six weeks of communication of this order. - W. P. No. 316 of 2014 - - - Dated:- 6-8-2014 - I. P. MUKERJI, J. For the Appellant : Ms. Sweta Ghatak, Adv., Mr. G. Ganguli, Adv. For the Respondent : Md. Nizamuddin, Adv. JUDGMENT I. P. Mukerji J.- Although initially it seemed that the writ appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was arbitrary. Reliance was placed on a Division Bench judgment of the Delhi High Court in the case of Sony India (P.) Ltd. v. Addl. CIT reported in [2014] 363 ITR 330 (Delhi) ; [2014] 100 DTR 177 and a Division Bench judgment of the Bombay High Court in the case of Director of Income-tax (Exemption) v. ITAT [2014] 361 ITR 469 (Bom). I have gone through those judgments. I do not think that the facts of those cases are identical to those facts of this case. In those cases, an adverse decision had been made against the assessee and immediately thereafter, without granting him an opportunity of filing an appeal and obtaining a stay of that decision, recovery proceedings were started. Such hasty recovery was deprecated by the court, brandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, if an amount of ₹ 42,96,720 has been set off against the above Income-tax demand, by the Income-tax authorities without notice to the writ petitioners they have acted contrary to this Division Bench judgment. If that is the case, the Department will immediately remit that amount to the account of the writ petitioners with the Bank of Baroda mentioned in annexure P-10 at page 180 of the petition. It will be open to the Income-tax Department to take steps with regard to the same in recovery proceedings. Such transmission of the above amount to the bank account of the writ petitioners has to be made within four weeks of communication of this order. Following the order of Indira Banerjee J. dated July 23, 2012. I direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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