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2020 (1) TMI 1205

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..... is disposed of. As one of the Members constituting coram of the bench which has heard the stay petition is on tour to Delhi as at present and is likely to resume at Mumbai benches only on 27th January 2020, we deem it appropriate to grant interim stay on the proceedings till 29th January 2020, till disposal of stay petition, till the disposal of the appeal, or till further orders in this regard- whichever is earlier. O perations of all the garnishee notices issued by the revenue authorities on the bankers of the assessee, on or after 17th January 2020, shall remain suspended. The revenue authorities are further directed not to resort to, or continue with, any other coercive measures also, in the meantime, to recover the disputed outstandin .....

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..... in SA No. 337/Mum/2019 filed on 22/08/2019. Thereafter, the matter of ITA No. 7302/Mum/2018 and SA No. 337/Mum/2019 were taken up together for hearing in K Bench on various dates and were finally heard on 10/ 10/2019. On 17/01/2020, both the above referred matters were put up for clarification. The final order of the matters is pending. Meanwhile, the department has started resorting to coercive means for recovering the impugned demand. Department had carried out a recovery survey at our premises on 17/01/2020 and issued summons to the Director u/s 131 to appear at camp office on the same day. Thereafter statement of director Shri Vimal Dhar Lalta Prasad Dubey was recorded. Further our bank accounts have been attached vide ord .....

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..... receding working day. Learned CIT (DR) submitted that as he was not conversant with the facts of this case, the application for interim orders may be taken up a little later, and, in the meantime, he will advise the Departmental Representative concerned to assist this bench. In response to a suggestion from the bench, he also agreed to convey to the field authorities that a status quo be maintained till this hearing on the stay petition is concluded. 3. It was in this backdrop that this application was directed to be listed at 2.30 pm before this coram. The matter was then taken up at 2.30 pm, and regular Departmental Representative, dealing with this matter, was present for the revenue authorities. 4. Heard the parties and perused th .....

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..... the assessee, on or after 17th January 2020, shall remain suspended. The revenue authorities are further directed not to resort to, or continue with, any other coercive measures also, in the meantime, to recover the disputed outstanding demands impugned in appeal before us. Ordered, accordingly. 6. Learned Departmental Representative is directed to communicate this order to the field authorities immediately. As for the prayer of the learned counsel to provide a copy of this order by hand, the same is accepted and the registry is directed to provide to the parties a copy each of this order dasti . 7. This interim order, with the limited validity- as set out above, is pronounced in the open court today on the 20th day of January 2020. .....

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