Petitioner granted exemption for filing affidavits, recovery amount contested, notice issued to respondents. Appeal pending before CIT(A).

The petitioner sought exemption from filing attested affidavits, granted with a requirement to submit them within three days. The recovery of a substantial amount, exceeding CBDT guidelines, was contested due to a pending appeal. The Court issued notice to respondents, maintaining the status quo on further recoveries until the next hearing. The appeal against the assessment order, violating CBDT rules, was pending before the CIT(A), with the matter scheduled for the next hearing.

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Issues:
1. Exemption from filing attested affidavits
2. Recovery of a substantial amount contrary to CBDT Office Memorandum
3. Pending appeal before CIT(A) regarding assessment order

Exemption from filing attested affidavits:
The petitioner sought exemption from filing attested affidavits, which was granted subject to placing duly attested affidavits on record within three days of the Court resuming normal work patterns.

Recovery of a substantial amount contrary to CBDT Office Memorandum:
The petitioner's counsel argued that a significant amount had been recovered from the petitioner despite the appeal against the assessment order pending before the CIT(A). The recovery amounting to 86.43% of the total demand was deemed contrary to the CBDT Office Memorandum, which mandates payment of 20% of the disputed demand if contested before the CIT(A). The Court issued notice to the respondents, and the respondent's counsel accepted the notice, agreeing to revert with instructions. It was decided that status quo would be maintained regarding further recoveries until the next hearing date.

Pending appeal before CIT(A) regarding assessment order:
The petitioner's appeal against the assessment order dated 23.12.2018, passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961, was pending before the CIT(A). The petitioner contended that the recovery made was in violation of the CBDT Office Memorandum. The matter was listed for the next hearing on 02.08.2021, and the respondent's counsel agreed to file a counter-affidavit if instructed to resist the writ petition.

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