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TMI Blog2013 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... uest made by the parties, this matter is heard and is being disposed of finally. The petitioner has sought following reliefs :- 1. To direct the respondent No.1 to decide the appeal of the petitioner within a period of two months. 2. That the Hon. Court be pleased to stay the recovery proceedings initiated and direct the respondents not to initiate coercive measures for recovery of tax till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6. It is stated that both the applications are still pending before the respondent No.2 without any adjudication but respondent No.1 initiated proceedings for recovery and by taking coercive action, attached the bank account of the petitioner of Punjab National Bank and the total amount Rs.2,12,000/- has been transmitted by the Revenue to its account. It is submitted by the petitioner that (i) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has presented an appeal under section 246 or section 246A the Assessing Officer may, in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of. Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich such appeal was filed. The aforesaid provision also put an obligation on respondent No.2 to decide the appeal expeditiously. In view of the aforesaid, we find it appropriate to allow the prayer of the petitioner and dispose of the matter on following terms :- 1. Petitioner shall move an application before the respondent No.2 to decide the appeal expeditiously and also to consider the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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