On writ against the issue of notice to  the bank  of the assessee the Court held that  there was absolutely no justification for the Respondents to recover the amount of Rs.13,77,638/- from the Petitioner by issuance of the impugned notice to the Karnataka Bank. The record indicates that the Respondents had, with themselves, an amount of Rs.5.32 lakhs which corresponds to more than 20% of the demanded amount for the Assessment Year 2017-18. At the highest, the Respondents could have inquired with the Petitioner as to whether this amount could be adjusted since the Petitioner had already informed the Department about the filing of the Appeal.  Stay was granted till disposal of appeal by the CIT (A).  (AY. 2014 -15 )