https://www.taxtmi.com/caselaws?id=200727 Where recovery is made during the subsistence of a stay order, the Tribunal may use its incidental and inherent powers to restore the status quo and direct refund if the Revenue's interest remains secured. On the facts, the assessee was found not to have violated the stay order because the adjournment was not sought by it and the stay conditions had been complied with. The Department, however, recovered the disputed demand while the stay was still operating, which amounted to breach of the Tribunal's order, although the action was treated as bona fide. The Tribunal was held competent to order refund of the amount recovered in violation of the stay. en-us Wed, 10 Apr 2013 00:00:00 +0530 Mon, 18 Feb 2019 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200727 Where recovery is made during the subsistence of a stay order, the Tribunal may use its incidental and inherent powers to restore the status quo and direct refund if the Revenue's interest remains secured. On the facts, the assessee was found not to have violated the stay order because the adjournment was not sought by it and the stay conditions had been complied with. The Department, however, recovered the disputed demand while the stay was still operating, which amounted to breach of the Tribunal's order, although the action was treated as bona fide. The Tribunal was held competent to order refund of the amount recovered in violation of the stay. Case-Laws Income Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200727