The assessee has filed an appeal before the CIT(A)  which was pending.  The assessee also filed stay application in response to the intimation issued under section 245 of the Act. Inspite of pendency of stay application and objection for adjustment the Assessing Officer adjusted the refund due to the assessee. On writ allowing the petition the Court held that the action of recovery on the part of the respondents was dehors the statutory provisions specified under sections 220(6) and 245 of the Act and was without jurisdiction in terms of sections 222 and 223 of the Act. They had completely given a go-by to the principles of judicial discipline, majesty of law and their action was contrary to their own circulars. This high-handed action of the respondents was against articles 14, 19 and 265 of the Constitution of India. The recovery proceedings were not valid. The court issue strictures to the effect that appropriate Departmental action be initiated against the officers and authority involved in non-consideration of appeal of the assessee in time as well as for not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department. The Chief Commissioner was directed to apprise about pendency situation and statistics to the Rajasthan State Legal Services Authority so that in the interest of justice, it could be considered and appropriate correspondence could be made with the appropriate authorities in the larger public interest as illegal recoveries, levy of interest is imposed for the reasons beyond their control. The court imposed a cost upon the respondents of Rs. 50,000 which the Department shall pay itself or recover equally from respondent Nos. 1 and 2 and be deposited with the Rajasthan State Legal Services Authority and assessee in half and half within two months of passing of this order. (AY.2017-18)