https://www.taxtmi.com/caselaws?id=792148 During pendency of the first appeal, further coercive recovery of a disputed tax demand was found impermissible where the assessee had already deposited more than 50% of the demand. Adjustment of refunds and garnishee action were treated as unsustainable in light of the governing recovery instructions and the facts of the case. The Court protected the assessee from additional recovery steps until disposal of the appeal, and directed release of the recovered sum with interest. en-us Tue, 19 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792148 During pendency of the first appeal, further coercive recovery of a disputed tax demand was found impermissible where the assessee had already deposited more than 50% of the demand. Adjustment of refunds and garnishee action were treated as unsustainable in light of the governing recovery instructions and the facts of the case. The Court protected the assessee from additional recovery steps until disposal of the appeal, and directed release of the recovered sum with interest. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792148