https://www.taxtmi.com/caselaws?id=238723 A conditional stay is not vacated unless its express condition is actually breached; here, the assessee did not seek an adjournment and the Tribunal itself adjourned the matter, so recovery by the revenue was unjustified. The Tribunal also has inherent power to order restitution where money is recovered in violation of an effective interim order, and that power is not lost because the revenue acts unilaterally. The refund direction was therefore upheld, and the assessee remained protected by the subsisting stay until disposal of the appeal. en-us Fri, 11 Oct 2013 00:00:00 +0530 Wed, 30 Oct 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238723 A conditional stay is not vacated unless its express condition is actually breached; here, the assessee did not seek an adjournment and the Tribunal itself adjourned the matter, so recovery by the revenue was unjustified. The Tribunal also has inherent power to order restitution where money is recovered in violation of an effective interim order, and that power is not lost because the revenue acts unilaterally. The refund direction was therefore upheld, and the assessee remained protected by the subsisting stay until disposal of the appeal. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238723