JUDGMENT A.P. Misra, J.
1. Heard learned counsel for the petitioner.
2. The only relief sought for is for a direction to respondent No. 1 to hear and decide the appeal and the stay application filed by the petitioner and not to proceed with the recovery as a consequence of the order passed which is the subject-matter of the appeal itself. The present writ petition pertains to the assessment year 1990-91. The respondent issued notice under Section 143(2) of the Income-tax Act and ultimately an order was passed in which certain adjustments made by the petitioner towards guest house expenditure, entertainment expenditure, etc., were disallowed and an additional liability of Rs. 1.83 lakhs was imposed along with interest.
3. Aggrieved against the same, the petitioner filed an appeal which was partly allowed by respondent No. 2 on January 31, 1994. The petitioner again went up in appeal against the order of respondent No. 2 before the Income-tax Appellate Tribunal along with a slay application on March 6, 1995, which was supported with an affidavit on March 14, 1995.
4. Looking to the facts and circumstances of this case and in the absence of anything regarding the recovery being pressed against the petitioner, we do not find it a fit case to exercise our discretion in the present proceeding under Article 226 of the Constitution of India. However, this is without prejudice to the right of the petitioner to move the appellate authority, namely, the Income-tax Tribunal, for at least disposing of his stay application at an early date. We have no hesitation that in case such an application is made, looking to the facts and circumstances of this case the said Tribunal will pass an appropriate order.
5. With the aforesaid observations, the present petition is finally disposed of.
6. Certified copy of this order be issued to counsel for the petitioner on payment of usual charges within 24 hours.