Tax Authority Criticized for Immediate Recovery Actions Before Appeal Period Ends; Raises Concerns Over Officer Competence.

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....Recovery of tax - immediately after the order passed by AO as confirmed by the CIT(A) without waiting for appeal period - Pathetic incompetence of the officer either in understanding the legal provisions which is borne out from the book or in understanding the judgment, which governs the law with reference to the manner of recovery. The conduct of third respondent is nothing but causing harassment to assessee.....