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    <title>2005 (3) TMI 706 - ITAT DELHI</title>
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    <description>The SC/Tribunal ruled that revenue authorities illegally recovered tax demands before the expiry of appeal periods, violating the assessee&#039;s procedural rights. The court ordered a full refund of Rs. 7,05,04,101 within two weeks and granted a 180-day stay on recovery pending appeal. The decision emphasized protecting taxpayers&#039; rights to appeal and the principles of natural justice, directing prompt hearing of the appeal.</description>
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      <description>The SC/Tribunal ruled that revenue authorities illegally recovered tax demands before the expiry of appeal periods, violating the assessee&#039;s procedural rights. The court ordered a full refund of Rs. 7,05,04,101 within two weeks and granted a 180-day stay on recovery pending appeal. The decision emphasized protecting taxpayers&#039; rights to appeal and the principles of natural justice, directing prompt hearing of the appeal.</description>
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