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    <title>1995 (3) TMI 439 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court held that initiating garnishee proceedings for recovery before deciding on the stay application filed by the petitioner was improper. The court quashed the garnishee proceedings and prohibited the assessing authority from commencing any recovery actions until the stay application was resolved. Emphasizing the need for procedural fairness, the court ruled in favor of the petitioner, preventing premature coercive actions by the assessing authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=157924</link>
      <description>The court held that initiating garnishee proceedings for recovery before deciding on the stay application filed by the petitioner was improper. The court quashed the garnishee proceedings and prohibited the assessing authority from commencing any recovery actions until the stay application was resolved. Emphasizing the need for procedural fairness, the court ruled in favor of the petitioner, preventing premature coercive actions by the assessing authority.</description>
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