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TMI Blog2022 (6) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR. JUSTICE SAMEER JAIN For the Petitioner : Mr. Siddharth Ranka, Adv. With Ms. Apeksha Bapna, Adv For the Respondent : Mr. Anuroop Singhi, Adv. With Mr. N. S. Bhati, Adv ORDER 1. Learned counsel for the petitioner has submitted that the petitioner is a senior citizen and has been filing regular income tax return. In the instant case, return of income tax was filed on 23.07.2017 for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n abeyance till the disposal of the appeal. 2. It is further submitted that the Assessing Officer i.e. respondent No. 1, against all canons of law, without disposing the stay application filed by the petitioner, without considering the fact that the petitioner has himself deposited Rs. 2,52,530/- and bypassing the Office Memorandum dated 29.02.2016 and 31.07.2017, initiated coercive recovery on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was done on 28.01.2020. On the date of hearing, however, learned counsel for the respondent fairly conceded that recovery of over 20% of demand, before disposal of appeal is not appropriate. He was further unable to refute the narration and positions submitted by counsel for the petitioner. He fairly conceded that petitioner is entitled to refund of amount in excess of 20% of the total demand whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made to the petitioner within a period of 30 days from the pronouncement of this judgment, failing which respondent will be liable to pay interest as applicable. Upon delay of the payment, interest as applicable will be recovered from the erring officer/respondent.
6. In light of the above, the writ petition is disposed off. All pending applications also stand disposed off. X X X X Extracts X X X X X X X X Extracts X X X X
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