https://www.taxtmi.com/caselaws?id=159092 Interim protection against recovery from the petitioner's bank accounts was continued pending disposal of the assessment appeals because the petitioner showed a prima facie case, faced irreparable injury if protection was withdrawn, and the balance of convenience favoured maintaining the stay; the Tribunal also noted that tax was already being deducted at source. The Commissioner's transfer order was treated as an administrative exercise of statutory power transferring the case between assessing circles and was not found to prejudice the appeals on the merits, so the request to quash it was rejected. The pending appeals were left to be decided independently on their own merits. en-us Wed, 27 Nov 1996 00:00:00 +0530 Fri, 15 Nov 2013 15:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159092 Interim protection against recovery from the petitioner's bank accounts was continued pending disposal of the assessment appeals because the petitioner showed a prima facie case, faced irreparable injury if protection was withdrawn, and the balance of convenience favoured maintaining the stay; the Tribunal also noted that tax was already being deducted at source. The Commissioner's transfer order was treated as an administrative exercise of statutory power transferring the case between assessing circles and was not found to prejudice the appeals on the merits, so the request to quash it was rejected. The pending appeals were left to be decided independently on their own merits. Case-Laws VAT and Sales Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159092