Court halts recoveries pending appeal, directs quick disposal of remaining cases.

The Court granted the petitioner protection against further recoveries from 17 assessment orders pending appeal before the Appellate Commissioner. The Court directed that no additional recovery should be made until the pending appeals were decided. The remaining appeals were instructed to be disposed of preferably within eight weeks from the date of the order, providing the petitioner with the requested protection during the appeal process.

---

---

Issues:
Protection against further recoveries arising from 17 assessment orders pending appeal before the Appellate Commissioner.

Analysis:
The petitioner sought protection against further recoveries from 17 assessment orders under appeal before the Appellate Commissioner. The Commissioner of Income Tax had previously refused to grant such protection, leading to the filing of this petition. The Division Bench of the Court had earlier granted an ad-interim stay on recoveries pending the petition's consideration. The petitioner highlighted that the Department had already recovered around 38% of the disputed tax amount through various means, a fact not disputed by the respondents. The appeals had been pending for over two years, and the Court had issued an interim order over a year ago preventing further recoveries. The Departmental circulars required a deposit of 20% of the disputed tax for stay pending appeal, a condition fulfilled in this case. Notably, some appeals had already been decided in favor of the petitioner.

The Court noted that given the circumstances, it would not allow the Department to make any further recoveries pending the disposal of remaining appeals. The judgment directed that there should be no additional recovery against the petitioner until the pending appeals were decided. Furthermore, the remaining appeals were instructed to be disposed of preferably within eight weeks from the date of the order. Consequently, the petition was disposed of in accordance with these directions, providing the petitioner with the requested protection against further recoveries during the appeal process.

---