A.O Zeal to protect interest of revenue has to be tempered with rules of fair play

CA Prarthana Jalan Hon’ble Delhi High Court has passed a judgement in the case of SONY INDIA PVT. LTD where stay application of the assessee was rejected in one day by observing as under:- “Having said that this is a case in which technically no fault could be found with the assessing officer, we feel that there was an element of impropriety in his action in issuing the garnishee order under section 226(3) on 17.2.2014, the very day on which he rejected the stay application filed by the petitioner under section 220(3). It is expected of him, having rejected the stay application, to...