Being aggrieved of Ext.P1 assessment order in respect of the assessment years 2011-12 passed by the first respondent/Income Tax Officer, the petitioner preferred appeal before the appellate authority/Commissioner of Income Tax (Appeals), which was dismissed as per Ext.P3 order dated 11.09.2014. Challenging Ext.P3 first appellate order, second appeal (Ext.P4) along with stay petition (Ext.P5) have been filed before the 2nd respondent/Income Tax Appellate Tribunal, which are pending consideration. The petitioner is aggrieved of the coercive steps being pursued, pursuant to Ext.P1 assessment order, without any regard to the pendency of the above proceedings,
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the second respondent/Appellate Tribunal is directed to consider and pass appropriate orders on Ext.P5 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of 'six weeks' from the date of receipt of a copy of the judgment.
W.P.(C)No.34314 OF 2014 2 It is made clear that, till such orders are passed on Ext.P5 interlocutory application for stay, all further coercive proceedings pursuant to Ext.P1 shall be kept in abeyance. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent/Appellate Tribunal for for further steps.
The Writ Petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk