Bank account attachment stayed pending appeal, while refund representation for earlier assessment years was ordered to be decided promptly.

Attachment of the petitioner's bank accounts was kept in abeyance during pendency of the appeal and interim relief proceedings, and the appellate authority was required to decide the interim relief application within four weeks of production of a certified copy of the order. The petitioner was also allowed to file a detailed refund representation for earlier assessment years before the Chief Commissioner of Income-tax, who was directed to consider and decide it in accordance with law after hearing the affected parties within six weeks.

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Issues: (i) whether the attachment orders against the petitioner's bank accounts should remain stayed during pendency of the appeal and the pending interim relief application before the appellate authority; and (ii) whether a direction should issue for consideration of the petitioner's refund claim for earlier assessment years.

Outcome: The attachment orders were stayed till the next date of listing, and the appellate authority was directed to decide the interim relief application within four weeks of production of a certified copy of the order.

Outcome: The petitioner was permitted to make a detailed representation regarding refund for assessment years 1982-83 onwards before the Chief Commissioner of Income-tax, who was directed to consider and decide it in accordance with law after hearing affected parties within six weeks thereafter.

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