https://www.taxtmi.com/caselaws?id=161985 The Tribunal directed the Assessing Officer to refund the amount collected under section 226(3) within two weeks and stayed the recovery pending appeal, subject to the assessee providing security. The Tribunal found the Assessing Officer's actions technically correct but lacking procedural propriety and rationality, criticizing the haste in enforcing garnishee orders. The Tribunal noted the assessee's prima facie case on the merits of the appeal, involving the interpretation of tax provisions. en-us Mon, 05 Mar 2001 00:00:00 +0530 Thu, 13 Feb 2014 11:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161985 The Tribunal directed the Assessing Officer to refund the amount collected under section 226(3) within two weeks and stayed the recovery pending appeal, subject to the assessee providing security. The Tribunal found the Assessing Officer's actions technically correct but lacking procedural propriety and rationality, criticizing the haste in enforcing garnishee orders. The Tribunal noted the assessee's prima facie case on the merits of the appeal, involving the interpretation of tax provisions. Case-Laws Income Tax Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161985