Law:

Section:

Section 226 of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Assessee's appeal against assessment order passed by respondent No. 2 was pending before Tribunal - As Tribunal was only holding a circuit Court and was not functioning regularly, assessee's application for stay of recovery proceeding could not be considered and in mean time respondent No. 2 proceeded to recover amount by attaching bank account of assessee - Whether in view of facts and circumstances of case, assessee was to be directed to deposit Rs. 50,000 with respondent No. 2 who would release bank account of assessee for a period of 60 days so that he could seek interim order from Tribunal - Held, yes CASES REFERRED TO Maharana Shri Bhagwat Singhji of Mewar v. ITAT [1997] 223 ITR 192 (Raj.) [Para 2], Sat Pal v. ITAT [1996] 217 ITR 317 (Punj. & Har.) [Para 2] and N. Rajan Nair v. ITO [1987] 165 ITR 650/ 33 Taxman 451 (Ker.) [Para 2]. Sanjay Mishra for the Petitioner. JUDGMENT 1. Shri Sanjay Mishra, advocate for petitioner. The petitioner 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. 2. The contention of the petitioner is that the Tribunal is having only a circuit court at Jabalpur and is not regularly functioning at Jabalpur, though the petitioner has filed an appeal before the Tribunal, but it could not be heard on the stay application and in the meantime, respondent No. 2 has proceeded to recover the amount by attaching the bank account of the petitioner in the bank of respondent No. 3. Previously, the petitioner deposited Rs. 50,000 with respondent…

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