The assessee prayed that the recovery proceedings be stayed till the disposal of the appeal by the Tribunal and to restrain the AO from taking any coercive action as regards recovery of tax, interest and penalty levied or leviable for the assessment year 2013-14 and to forthwith release the attachment of bank accounts. Tribunal held that  the hearing of the stay petition was concluded but the order thereon had not been passed. In the meantime, the Department had already issued garnishee notices under S. 226(3) of the  Act to the bankers of the assesses. Such undue haste in recovery of the disputed demands, in respect of which the hearing of appeal as also the stay petition had already concluded, was inappropriate. The Department should have at least waited for the disposal of the stay petition. In these circumstances, the garnishee proceedings initiated by the Department should be placed under suspension till the stay petition was disposed of. In the meantime, operation of all the garnishee notices issued by the Department on the bankers of the assessee shall remain suspended. The Department was further directed not to resort to, or continue with, any other coercive measures also, in the meantime, to recover the disputed outstanding demands. (AY.2013-14)