After hearing the learned counsel for the parties, I do not find any provision in the Income Tax Act that the assessee can approach Assessing Officer after assessment is over for granting stay. The remedy is by way of appeal and with necessary application for interim relief and interim relief can be granted by the appellate authority. It seems to me that the respondents department has initiated recovery proceedings asking the petitioner to pay the amount after assessment is over. I think this is not the way to recover the amount. Here, I find the recovery proceedings has not been initiated in accordance with the procedure laid down in the Act and Rule framed therein. It appears by the impugned notice and order a threat has been given to recover the amount. I am of the view any action taken by the department without due and proper recovery proceedings tantamount to high handed action, if not, arbitrary. If any action not recognized by the law, nor following the law is taken by any authority with power, such action can only be termed as high handed and arbitrary. This writ petition is entertained on the allegation of high handed arbitrary action being taken. I
