Coercive recovery stayed during pending stay petition and remand, with authorities barred from action against the assessee.

During the pendency of the stay petition, and after the Tribunal had granted stay and remanded the matter, coercive recovery action was held impermissible against the assessee. The Tribunal directed the authorities not to initiate any coercive recovery measures while the stay protection remained in force, preserving the assessee's relief pending further proceedings.

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Issues: Whether coercive recovery action could be taken against the assessee during the pendency of the stay petition and after the Tribunal had granted stay and remanded the matter.

Outcome: The Tribunal directed the authorities not to start any coercive action against the assessee.

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