https://www.taxtmi.com/caselaws?id=366619 The Court held that the Recovery Officer exceeded his authority by recovering an excessive amount of tax without waiting for the appeal period, hindering the petitioner's functioning. Citing precedent, the Court emphasized the need for fair assessment and reasonable notice before recovery. Finding the Recovery Officer's actions unjustified, the Court ordered a refund within a week, warning of contempt otherwise. The judgment stressed adherence to statutory provisions and balancing the interests of the Revenue and the assessee. en-us Tue, 07 Aug 2018 00:00:00 +0530 Tue, 15 Oct 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366619 The Court held that the Recovery Officer exceeded his authority by recovering an excessive amount of tax without waiting for the appeal period, hindering the petitioner's functioning. Citing precedent, the Court emphasized the need for fair assessment and reasonable notice before recovery. Finding the Recovery Officer's actions unjustified, the Court ordered a refund within a week, warning of contempt otherwise. The judgment stressed adherence to statutory provisions and balancing the interests of the Revenue and the assessee. Case-Laws Income Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366619