Mr.T.Pramod Kumar Chopdar, learned Standing counsel takes notice for the respondents 1 and 2. Since this writ petition is disposed of, without affecting the interest of the respondents 3 to 5, notice to them is dispensed with.
2.The petitioner is aggrieved against the proceeding issued by the first respondent to the respondents 3 to 5 attaching the saving Bank accounts of the petitioner in the respective banks. The petitioner further sought for direction to the first respondent not to initiate any further recovery action in pursuant to the assessment order dated 01.03.2016 in respect of Assessment year 2008-2009.
3.Heard the learned counsel appearing for the petitioner and the learned Standing counsel appearing for the respondents 1 and 2.
4.An order of assessment in respect of Assessment Year 2008-2009 dated 30.03.2016 was issued against the petitioner. Aggrieved against the same, the petitioner preferred an appeal before the appellate authority viz., the second respondent herein. When the petitioner wanted the stay of further proceedings in pursuant to the order of assessment through their letter dated 25.01.2017, the Assessing Authority by proceedings dated 30.01.2017, directed the petitioner to pay 15% of the total demand payable. It is contended by the petitioner that even such demand is not valid, by relying upon circulars.
5.This Court, at this stage, is not inclined to go into all these rival contentions, as the petitioner has already filed an appeal before the appellate authority and the same is still pending. Moreover, it is stated by the learned counsel for the petitioner that a stay petition is filed before the second respondent/the Appellate Authority on 03.03.2017, in pursuant to the order passed by the Assessing Authority on 30.01.2017. Therefore, it is for the Appellate Authority to K.RAVICHANDRABAABU,J.
vri consider the said stay petition and pass orders on the same on merits and in accordance with law. It is once again made clear that this court is not expressing any view on the claim made by the petitioner on the merits of the matter, as it is for the Appellate Authority to consider and decide the same. Therefore, the writ petition is disposed of only with a direction to the second respondent to dispose of the stay petition dated 03.03.2017 within a period of two weeks from the date of receipt of a copy of this order. No costs. The connected miscellaneous petitions are closed.
08.03.2017 Note:Issue copy by 09.03.2017.