ITAT found conduct of AO in Tax Recovery case of pre-empting it from dealing with Stay application

Greater Mohali Area Development Authority Vs. DCIT (ITAT Chandigarh) It is established beyond doubt that Assessing officer has not acted in this case in the manner she was supposed to act being a quasi-judicial officer. Taking undue benefit from the procedural lacunas, sequence of events had been so managed by the officials of the Department during the period falling in between the date of pronouncement of the order of CIT(A) and the date of receipt of the copy of the same by the petitioner/ assessee, thereby creating such circumstances, whereby, putting the assessee in a helpless condition an...