Assessee filed its return of income which came in scrutiny and high pitched additions were made. Demand of Rs. 12.63 lakhs was created against assessee. Assessee preferred appeal against said order and suo moto deposited 20 per cent of demand created. As a matter of precaution, stay application was also filed by assessee, requesting for keeping demand in abeyance till disposal of appeal. Assessing Officer, without disposing stay application filed by assessee, without considering fact that assessee had himself deposited 20 per cent of demand, initiated coercive recovery and recovered entire amount of Rs. 12.63 lakhs from bank account of assessee in a ex parte manner. On writ the Court directed the  Assessing Officer to refund excess amount already recovered from assessee and he would be entitled to keep only 20 per cent of demand until appeal of assessee pending before Commissioner (Appeals) was decided.  (AY 2017-18)