Bagaria Trade Impex v. ITO (2024)463 ITR 243 (Raj)(HC)

S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal-Directed to dispose the appeal within three months. [S. 250, Art. 226

On a writ petition challenging the recovery made from the assessee in the matter of demand under various assessments which were in appeal. Allowing the petition the Court held that  on the peculiar circumstances that the appeals were pending since 2016 and 2019 and recoveries of tax had been made long back, directions were issued to decide the pending appeals within a period of three months.