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2018 (11) TMI 1558

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..... ingly, this writ petition is disposed of in the following terms: (a) The second respondent shall take up the stay petition filed on 05.10.2018 and pass orders on the same on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. (b) Till an order is passed by the second respondent as stated supra, the impugned demand shall be kept .....

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..... on the reason that mere filing of appeal against the order of assessment is not a bar for recovering the tax due. 3. Heard both sides. 4. It is seen that in respect of the assessment year 2011-2012, an order of assessment was passed and the matter was taken up for appeal by the Assessee before the Commissioner of Income Tax (Appeals) and further before the Income Tax Appellate Tribunal. It i .....

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..... r before this Court is that since the stay petition is pending before the second respondent/First Appellate Authority, the first respondent is not justified in issuing the impugned demand without even waiting for an order to be passed by the second respondent in the stay petition. 6. The learned standing counsel for the respondents admitted the fact that the stay petition filed by the petitione .....

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