2004 (4) TMI 66

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....oner has filed this petition challenging the action of respondent No.2, who has attached the bank account for recovery of the income-tax due against the petitioner in continuation of the assessment order passed by respondent No.2, against which appeal is pending before respondent No.4. The contention of the petitioner is that the Tribunal is having only a circuit court at Jabalpur and is not re....

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....e of Sat Pal v. ITAT [1996] 217 ITR 317 and the Kerala High Court in the case of N. Rajan Nair v. ITO [1987] 165 ITR 650 and contended that till pendency of the appeal, recovery proceedings may be stayed. From a perusal of the aforesaid facts, it appears that the petitioner's appeal is pending before the Tribunal and the Tribunal is holding a circuit court at Jabalpur and it is not regularly si....