Interim protection pending first appeal, with status quo maintained and expeditious disposal directed.

Interim protection was continued where the first appeal against an assessment demand remained pending, with the Court directing that status quo as on the date of the order would operate until disposal of the appeal. The appellate authority was also required to decide the first appeal within two months, reflecting a direction for expeditious disposal while preserving the existing position in the meantime.

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Issues: Whether interim protection should continue till disposal of the first appeal and whether the appellate authority should be directed to decide the appeal within a fixed time.

Analysis: The revision arose from a demand for the relevant assessment year and the first appeal remained pending. In the circumstances, the Court granted interim protection by directing that the status quo as on the date of the order would remain in force till disposal of the appeal. The Court also directed the first appellate authority to decide the appeal within two months.

Conclusion: Interim relief was granted in favour of the revisionist and the first appeal was directed to be decided expeditiously.

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