Allowing the petition the Court held that , Tax Recovery Officer could not grant stay of order of assessment and remedy lies only before AO or before First Appellate Authority AO had to consider case on merits and then take decision in matter and not mechanically go by guidelines issued by Central Board of Direct Taxes, as guidelines themselves provide for contingencies, which might vary from case to case. ( AY. 2009-10 to 2015-16)
S. Arputharaj v. Dy. CIT (2018) 162 DTR 25 / 300 CTR 558 (Mad) (HC)
S.226:Recovery -Stay -Tax Recovery Officer could not grant stay of order of assessment and remedy lies only before AO or before First Appellate Authority AO had to consider case on merits and then take decision in matter and not mechanically go by guidelines issued by Central Board of Direct Taxes, as guidelines themselves provide for contingencies, which might vary from case to case. [ S.281B ]