Pursuant to the search under section 153A, the Assessing Officer passed an assessment order and made new additions. Commissioner (Appeals) set aside additions, and the Tribunal confirmed the order of the CIT(A). However, in spite of the confirmation order, the department did not lift the attachment order. Assessee filed a writ petition before the High Court for setting aside the attachment order and to direct the revenue to lift the said attachment order. Court held that, as per the order passed by the Tribunal and Commissioner (Appeals), the entire arrears had already been paid by assessee. Once an order attained finality at the level of the Tribunal on the factual aspect and the entire arrears had been paid by assessee, no further recovery could be initiated, and thus, the Tax Recovery Officer was bound to lift the attachment order. (SJ)  (AY. 2011-12)