Allowing the petition the Court held that the amount recovered from the assessee over and above the amount as per instructions, memoranda, circular towards demand of tax for the AY. 2013-14 pending in appeal would be returned to the assessee with interest and the refund of amounts over and above the amount as per circulars, instructions and guidelines issued by the Central Board of Direct Taxes may not be adjusted towards tax demand for the AY. 2013-14 till disposal of the appeal. Having regard to the instructions, circulars and memoranda issued from time to time, which were not disputed by the Department, it would be expedient that the Assessing Officer refrained from recovering tax dues demanded for the AY. 2013-14 and a restraint was called for. (AY. 2012-13 to 2019-20)