https://www.taxtmi.com/caselaws?id=259439 The High Court of Calcutta, in a judgment by I. P. Mukerji J., addressed recovery proceedings initiated by the Income-tax Department during the pendency of appeal and stay application. The court differentiated the case from previous judgments, emphasizing the need for prompt execution or recovery. It held that unilateral adjustment of refund without notice was impermissible, directing the Department to remit the set-off amount to the petitioners promptly. The court also directed the Commissioner (Appeals) to resolve the pending appeal and stay application within six weeks, balancing the necessity of recovery with due process requirements. en-us Wed, 06 Aug 2014 00:00:00 +0530 Mon, 11 May 2015 07:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259439 The High Court of Calcutta, in a judgment by I. P. Mukerji J., addressed recovery proceedings initiated by the Income-tax Department during the pendency of appeal and stay application. The court differentiated the case from previous judgments, emphasizing the need for prompt execution or recovery. It held that unilateral adjustment of refund without notice was impermissible, directing the Department to remit the set-off amount to the petitioners promptly. The court also directed the Commissioner (Appeals) to resolve the pending appeal and stay application within six weeks, balancing the necessity of recovery with due process requirements. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259439