https://www.taxtmi.com/caselaws?id=240308 Coercive recovery of tax demand from a bank account before expiry of the appeal period and before disposal of a stay application is treated as inconsistent with settled recovery principles, including the need for prior notice and a fair opportunity to pursue appellate remedies; the recovered amount was ordered to be refunded. Where a stay request on the same demand was already pending before the High Court, the Tribunal declined to entertain parallel relief, applying judicial discipline and comity between forums to avoid overlapping adjudication. en-us Mon, 25 Nov 2013 00:00:00 +0530 Wed, 05 Aug 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240308 Coercive recovery of tax demand from a bank account before expiry of the appeal period and before disposal of a stay application is treated as inconsistent with settled recovery principles, including the need for prior notice and a fair opportunity to pursue appellate remedies; the recovered amount was ordered to be refunded. Where a stay request on the same demand was already pending before the High Court, the Tribunal declined to entertain parallel relief, applying judicial discipline and comity between forums to avoid overlapping adjudication. Case-Laws Income Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240308