https://www.taxtmi.com/highlights?id=100064 Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal. en-us Sat, 23 May 2026 08:27:17 +0530 Sat, 23 May 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100064 Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal. Highlights Income Tax Sat, 23 May 2026 08:27:17 +0530 https://www.taxtmi.com/highlights?id=100064