JUDGMENT :

Manmohan, J.

1. Present writ petition has been filed seeking refund of Rs.1,52,240/- which was recovered in excess of 10% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessment Year 2020-21.

2. Learned counsel for the Petitioner states that Rs.1,52,240/- in excess of the 10% of the disputed demand has been recovered on 7th September, 2021 from the refunds determined by the Respondents under Section 143(1) of the Income Tax Act, 1961 [for short ‘Act’] for the Assessment Year 2020-21 despite a stay order dated 11th March, 2020 in favour of the Petitioner whereby PCIT-21 had granted stay of the demand till the disposal of the first appeal or 30th September, 2020 whichever was earlier. He states that the petitioner preferred an application dated 31st January, 2022 before the respondents for extension of stay of demand as granted vide order dated 11th March, 2020 and not to take any coercive measures for recovery of demand till the disposal of the appeal. He, however, states that said application is pending disposal till date.

3. Learned counsel for the Petitioner further points out that no notice under Section 245 of the Act h