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HC disposed of writ petitions filed by a Khasi Scheduled Tribe member seeking stay of recovery proceedings under Section 156 and directions against freezing bank accounts or attachment of assets pending appeals under Section 246A. Despite settled law prohibiting pursuit of dual remedies for the same matter, HC entertained petitions considering pending appeals awaiting condonation of delay and petitioner's exemption under Section 10(26) of Income Tax Act, 1961. HC directed CIT(Appeals) to expeditiously consider and dispose of appeals within four weeks, maintaining interim protection against coercive action. If appeals remain undecided within stipulated timeframe, respondents must issue instructions to de-freeze petitioner's bank accounts, ensuring continued operation of interim orders until final disposal.
HC disposed of writ petitions filed by a Khasi Scheduled Tribe member seeking stay of recovery proceedings under Section 156 and directions against freezing bank accounts or attachment of assets pending appeals under Section 246A. Despite settled law prohibiting pursuit of dual remedies for the same matter, HC entertained petitions considering pending appeals awaiting condonation of delay and petitioner's exemption under Section 10(26) of Income Tax Act, 1961. HC directed CIT(Appeals) to expeditiously consider and dispose of appeals within four weeks, maintaining interim protection against coercive action. If appeals remain undecided within stipulated timeframe, respondents must issue instructions to de-freeze petitioner's bank accounts, ensuring continued operation of interim orders until final disposal.
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