Sec. 220 & 254(2A) of Income Tax Act, 1961—Recovery—  The hearing of stay petition was concluded, as per information available on 17th January 2020 but the order thereon has not been passed as yet since one of the Members constituting quorum of the bench has gone on tour to Delhi benches due to unavoidable official exigencies. In the meantime, however, the revenue authorities have already issued garnishee notices, under section 226(3) to the bankers of the assessee on 17th January 2020 itself and such an undue haste in recovery of the disputed demands, in respect of which the hearing of appeal as also the stay petition is already concluded, is indeed inappropriate, accordingly, the revenue authorities should have at least waited for the disposal of the stay petition and in these circumstances, it was held that the garnishee proceedings initiated by the revenue authorities should be placed under suspension till the stay petition is disposed of— Cleared Secured Services (P) Ltd. vs. Dy. CIT [2020] 203 TTJ 657 (MUM)