Recovery attachment of salary account to be reconsidered expeditiously on application, with coercive recovery concerns during appeal.

Recovery proceedings under section 226(3) were used to attach the petitioner's salary and bank accounts, while she sought protection from coercive recovery steps during pendency of her income-tax appeals. The Delhi HC disposed of the petition in terms of the statement made before it and directed that, if the petitioner applies to the Assessing Officer for lifting attachment of her salary account, the application shall be considered and an appropriate order passed expeditiously.

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Outcome: The petition was disposed of with a direction that, if the petitioner makes an application to the Assessing Officer for lifting attachment of the salary account, the request shall be considered expeditiously.

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