2013 (4) TMI 484

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....pondents. ORDER In view of the request 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 coe....

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.... filed by the petitioner on 29.3.2012 Annexure P-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 accoun....

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....when assessee deemed in default.- ....... (6) Where an 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 expi....

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....ithin a period of one year from the end of the financial year in which 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 N....