2018 (5) TMI 590

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.... India, challenges the action on the part of Respondent Revenue in having attached Petitioner's bank account and recovered an amount of Rs. 12.82 lakhs, consequent to the order of the assessment dated 29th December, 2016 relating to Assessment Year 2014-15, confirming a demand of Rs. 23.26 lakhs. This in spite of the fact that the Petitioner's appeal from the order dated 29th December, 201....

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....assed on 29th December, 2016 under Section 143(3) of the Act. A notice under Section 156 of the Act was also served on that date upon the Petitioner. Thus, time to pay the tax dues in terms of the notice would expire on 29th January, 2017. The Petitioner had admittedly not filed any application for stay of the demand under Section 220(6) of the Act with the Assessing Officer or the Commissioner of....