On Writ by the assessee against the recovery  the single Judge held that the AO  is not entitled to recover the entire tax which was assessed by him immediately after the order passed by him is confirmed by the CIT(A)  without waiting for appeal to the Tribunal, the period for which is statutorily provided under S.253(3) of the IT Act .  Accordingly  single judge directed the AO to refund the amount recovered .On appeal reversing the Judgement of single Judge the division  Bench held that  on assessment order is set aside  the  refund is not automatic . Amount recovered is directed to be refunded with in four weeks from the date of the order passed by the Tribunal , in the event  the appeal is decided in favour of the assessee.  Court also held that discretion of revenue to grant stay subject to  deposit of specified percentage of disputed Amount. Assessee cannot insist on such percentage . Court also held that on the facts, there was no infraction of either the statutory provisions, namely, the amounts having been recovered even prior to the period prescribed for filing the appeal having expired or the Department having recovered in excess of 20 per cent. as prescribed under the office memorandum dated July 31, 2017.  (AY.2010-11 to 2013-14)