https://www.taxtmi.com/caselaws?id=250535 The High Court allowed the petitioner to operate their account, emphasizing the need for authorities to consider various factors before resorting to coercive measures during the appeal period. The Court highlighted the importance of balancing the interests of the assessee and the Revenue, laying down detailed guidelines for considering stay applications and recovery steps. It directed the lifting of the garnishee order and prohibited further recovery actions until the appeal was disposed of, while stressing the quasi-judicial nature of the Income Tax Officer's role in mitigating hardships to the assessee. en-us Tue, 10 Jun 2014 00:00:00 +0530 Mon, 18 Aug 2014 08:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250535 The High Court allowed the petitioner to operate their account, emphasizing the need for authorities to consider various factors before resorting to coercive measures during the appeal period. The Court highlighted the importance of balancing the interests of the assessee and the Revenue, laying down detailed guidelines for considering stay applications and recovery steps. It directed the lifting of the garnishee order and prohibited further recovery actions until the appeal was disposed of, while stressing the quasi-judicial nature of the Income Tax Officer's role in mitigating hardships to the assessee. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250535