JUDGMENT This writ petition has been filed challenging the notice dated 17-7-2003 by which the recovery is being made against the petitioner in respect of the assessment order under the Income Tax Act, 1961.
2. The assessment order was challenged in the appeal and as the Commissioner (Appeals) rejected the appeal, petitioner has approached the Income Tax Appellate Tribunal in August, 2002.
2. The assessment order was challenged in the appeal and as the Commissioner (Appeals) rejected the appeal, petitioner has approached the Income Tax Appellate Tribunal in August, 2002.
3. Petitioner submits that along with the memo of appeal he has also filed an application interim relief which has not yet been decided and in the meanwhile demand notice for recovery has been issued on 17-7-2003.
3. Petitioner submits that along with the memo of appeal he has also filed an application interim relief which has not yet been decided and in the meanwhile demand notice for recovery has been issued on 17-7-2003.
4. The learned Standing counsel for the department has raised preliminary objection that his appeal is pending before the Tribunal and he submits that the application for interim relief has not been disposed of.
4. The learned Standing counsel for the department has raised preliminary objection that his appeal is pending before the Tribunal and he submits that the application for interim relief has not been disposed of.
5. This court should not grant any indulgence, rather petitioner should be asked to approach the Honble Tribunal for disposal of his application for interim relief.
5. This court should not grant any indulgence, rather petitioner should be asked to approach the Honble Tribunal for disposal of his application for interim relief.
6. In view of the statement made above, learned counsel for the department, we dispose of this writ petition requesting the Appellate Tribunal to consider and dispose of the application for interim relief of the petitioner expeditiously, preferably within a period of 4 weeks from the date of filing the certified copy of this order before the learned Tribunal, which the petitioner undertakes to file within a period of 1 week from today. For a period of 6 weeks, no coercive measure shall be taken against the petitioner to make a recovery in pursuance of the demand notice.
6. In view of the statement made above, learned counsel for the department, we dispose of this writ petition requesting the Appellate Tribunal to consider and dispose of the application for interim relief of the petitioner expeditiously, preferably within a period of 4 weeks from the date of filing the certified copy of this order before the learned Tribunal, which the petitioner undertakes to file within a period of 1 week from today. For a period of 6 weeks, no coercive measure shall be taken against the petitioner to make a recovery in pursuance of the demand notice.
7. With these observations, the petition stands disposed of.
7. With these observations, the petition stands disposed of.