https://www.taxtmi.com/caselaws?id=22444 Recovery under a recovery certificate was restrained where the taxpayer's rectification application under section 154 remained pending before the tax authority and recovery proceedings had already begun with attachment of the bank account. The court held that protection was warranted to preserve the taxpayer's position until the statutory rectification request was decided, and directed that recovery not proceed meanwhile. The authority was also expected to decide the section 154 application expeditiously. en-us Thu, 29 Nov 1990 00:00:00 +0530 Thu, 10 Dec 2009 11:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22444 Recovery under a recovery certificate was restrained where the taxpayer's rectification application under section 154 remained pending before the tax authority and recovery proceedings had already begun with attachment of the bank account. The court held that protection was warranted to preserve the taxpayer's position until the statutory rectification request was decided, and directed that recovery not proceed meanwhile. The authority was also expected to decide the section 154 application expeditiously. Case-Laws Income Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22444