https://www.taxtmi.com/article/detailed?id=5164 Recourse to Section 226(3) for recovery while stay applications are pending requires assessing officers to consider and dispose of stay petitions promptly and on their merits; they must not proceed mechanically to enforce recovery against third parties without providing timely copy of the notice to the assessee or without real justification such as risk of dissipation. Appellate authorities should set time bound schedules for stay applications, and where coercive steps have been taken without due consideration, partial repatriation and the holding of recovered sums subject to the outcome of appeals may be ordered. en-us Thu, 20 Jun 2013 11:25:49 +0530 Thu, 20 Jun 2013 11:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5164 Recourse to Section 226(3) for recovery while stay applications are pending requires assessing officers to consider and dispose of stay petitions promptly and on their merits; they must not proceed mechanically to enforce recovery against third parties without providing timely copy of the notice to the assessee or without real justification such as risk of dissipation. Appellate authorities should set time bound schedules for stay applications, and where coercive steps have been taken without due consideration, partial repatriation and the holding of recovered sums subject to the outcome of appeals may be ordered. Articles Income Tax Thu, 20 Jun 2013 11:25:49 +0530 https://www.taxtmi.com/article/detailed?id=5164