Attachement of Bank a/c by ITO

This query is : Resolved

AMIT KUMAR (Querist)
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01 April 2009 Whether bank account of the assessee can be attached by the Income tax officer for recovery of demand ,before finalisation of thje first appeal before CIT (A).

If No, then please give the case/ law reference.

C A GROUP COACHING

C A GROUP COACHING (Expert)
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01 April 2009 Yes When it is as per law & IT act account can be attached as there is no provision for stay order in appeal nor filing of appeal gives any right for non payment of dues till decision of appeal. How ever if there is an appeal with ITAT you can apply & take a stay against recovery of dues. In your case you can show the copy of appeal to the ITO / TRO submit the same with a covering letter & request the Officer not to initiate recovery action, which he may do as per hios discretion. Law does not stop him from recovery of dues pending appeal.