https://www.taxtmi.com/article/detailed?id=10433 The court found that unilateral adjustment of a taxpayer's refunds and initiation of recovery while the taxpayer's appeal remained pending and unconsidered by the department violated statutory procedure, departmental circulars and Article 265, concluding that recovery beyond the permitted proportion during pendency is impermissible and that departmental defaults may attract consequences for responsible officials. en-us Tue, 31 May 2022 17:41:11 +0530 Tue, 31 May 2022 17:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10433 The court found that unilateral adjustment of a taxpayer's refunds and initiation of recovery while the taxpayer's appeal remained pending and unconsidered by the department violated statutory procedure, departmental circulars and Article 265, concluding that recovery beyond the permitted proportion during pendency is impermissible and that departmental defaults may attract consequences for responsible officials. Articles Income Tax Tue, 31 May 2022 17:41:11 +0530 https://www.taxtmi.com/article/detailed?id=10433