It is often found by taxpayers that the department does not so alacrity in giving effect to the orders of CIT(A) or ITAT when these are in favour of the assessee. Actually, one of the reasons is the release of refund after the appeal effect. While the demand was there, department enforces recovery by attachments and other pressure tactics, yet when the assessee wins its case before either CIT(A) or Tribunal, the department shows its lethargy to give effect to the order and release refunds immediately. This is even when the department has to take a decision to file the appeal against CIT(A) or Tribunal’s decisions in 60 days or 120 days respectively. So the question asked by Mr Sundaram is valid ” if there is a time limit within which an AO has to compulsorily give effect to the order of CIT(A) or ITAT ?