JUDGMENT A.P. Misra, J.
1. The learned Counsel for the petitioner is permitted to implead the Commissioner (Appeal) Income Tax, Allahabad as respondent No. 3 Jo the writ petition.
2. Heard learned Counsel for the petitioner and also Shri Rajesh Kumar Agarwal, learned Counsel appearing for the respondents revenue.
3. The petitioner seeks quashing of the assessment order dated 31st March, 1994 (Annexure-7 to the writ petition) and further directing the respondent authority not to proceed to recover the amount assessed in pursuance of the assessment order dated 31.3.1994. The petitioner raised a number oi grounds which are not necessary to advert to as the impugned order passed is appealable and in fact the petitioner has preferred an appeal which is pending for disposal before the Appellate Authority. According to the averments of the petitioner an appeal has been filed along with the stay application which is still pending disposal and the said stay application has not yet been disposed of. As per Annexure-II the Tax Recovery Officer again is proceeding to recover the amount, hence, he has filed the present writ petition.
4. Looking to the facts and circumstances of the case as aforesaid, the petitioner has already availed of alternative remedy. Annexure-li is only a demand for the amount assessed and since the said stay application is also pending disposal it is appropriate and we accordingly direct the respondent No. 3 to dispose of the aforesaid stay application and if he so desires the appeal also within a period of six weeks from the date of a certified copy of this order is filed before the said authority by means of a speaking order after giving due opportunity to the petitioner. The petitioner will appear along with the certified copy of this order before the said authority on 7th February, 1995.
5. With tPie aforesaid observations, the present writ petition is finally disposed of.
6. A certified copy of this order shall be supplied to the learned Counsel for the petitioner on payment of usual charges within 24 hours.