9911796707
TMI Blog2022 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Assistant Commissioner of Income Tax, Central Circle 17, Delhi. ACIT via the aforesaid order, evidently, has rejected the application preferred by the petitioner, seeking stay of recovery proceedings.This application was moved by the petitioner under Section 220(6) of the Act. It is also not disputed that the petitioner has moved an application for review of the aforesaid orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remain stayed till such time the PCIT i.e., respondent no. 2 disposes of the application for review/revision pending before it. In case the decision of the PCIT/respondent no. 2 is adverse to the interests of the petitioner, no effect will be given to the same for one week from the date of service of order. - W.P.(C) 11743/2022 - - - Dated:- 8-8-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l disposal at this stage itself, as only a limited issue is raised before us. 4. This writ petition is directed against the garnishee order dated 25.07.2022, which is addressed by the respondents/revenue to the petitioner s bank i.e., ICBC Bank of China. 4.1. This garnishee order was issued under section 226(3) of the Income Tax Act, 1961 [in short, the Act ]. 4.2. The garnishee order di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the provisions of Office Memorandum dated 29.02.2016. 5.5. Although the expression review has been used in the memorandum, it is more in the nature of a revisional power, as the order which is sought to be reviewed has been passed by ACIT. 6. Furthermore, we are also informed (and something which is not disputed), that appeals against the separate orders of even date i.e., 31.05.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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