https://www.taxtmi.com/caselaws?id=351208 The High Court held that the Tax Recovery Officer lacked the authority to grant a stay of assessment orders and directed the petitioner to pursue relief from the Assessing Officer or the First Appellate Authority. The Court emphasized the need for individual assessment of cases rather than mechanical adherence to guidelines. The petitioner was instructed to submit additional grounds in the stay petitions before the Assessing Officer within a week, with a directive for prompt decision within three weeks of a personal hearing. Coercive action against the petitioner was prohibited during this period, and no costs were awarded. en-us Wed, 01 Nov 2017 00:00:00 +0530 Tue, 21 Nov 2017 09:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351208 The High Court held that the Tax Recovery Officer lacked the authority to grant a stay of assessment orders and directed the petitioner to pursue relief from the Assessing Officer or the First Appellate Authority. The Court emphasized the need for individual assessment of cases rather than mechanical adherence to guidelines. The petitioner was instructed to submit additional grounds in the stay petitions before the Assessing Officer within a week, with a directive for prompt decision within three weeks of a personal hearing. Coercive action against the petitioner was prohibited during this period, and no costs were awarded. Case-Laws Income Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351208