JUDGMENT Heard the learned counsel for the petitioner and the learned counsel appearing on behalf of the respondents.
2. The controversy involved in this case is that there is an assessment order against the petitioner-assessee against which appeal has been preferred. The assessee has moved an application under section 220(6) of the Income Tax Act, 1961 before the assessing authority for the interim relief and the same is stated not to have been decided as yet thus he moved an application before the appellate authority. The said application is also stated to be pending consideration before the appellate authority and in the meanwhile revenue authority has initiated recovery proceedings pursuant to the recovery certificate dated 5-12-2003 hence this petition.
2. The controversy involved in this case is that there is an assessment order against the petitioner-assessee against which appeal has been preferred. The assessee has moved an application under section 220(6) of the Income Tax Act, 1961 before the assessing authority for the interim relief and the same is stated not to have been decided as yet thus he moved an application before the appellate authority. The said application is also stated to be pending consideration before the appellate authority and in the meanwhile revenue authority has initiated recovery proceedings pursuant to the recovery certificate dated 5-12-2003 hence this petition.
3. Without entering into the merits of the case and also considering the facts as to whether during the pendency of the application for interim relief under section 220(6) of the Income Tax Act, 1961, the assessee should have made an application for interim relief.
3. Without entering into the merits of the case and also considering the facts as to whether during the pendency of the application for interim relief under section 220(6) of the Income Tax Act, 1961, the assessee should have made an application for interim relief.
4. Considering the overall facts and circumstances of the case, we dispose of this writ petition requesting the appellate authority to consider and decide the application for interim relief within two weeks provided it has not been decided so far which the petitioner is directed to produce within a week from today and in the meanwhile no coercive measures will be taken against the petitioner pursuant impugned recovery certificate for the assessment year 2000-01.
4. Considering the overall facts and circumstances of the case, we dispose of this writ petition requesting the appellate authority to consider and decide the application for interim relief within two weeks provided it has not been decided so far which the petitioner is directed to produce within a week from today and in the meanwhile no coercive measures will be taken against the petitioner pursuant impugned recovery certificate for the assessment year 2000-01.