2012 (4) TMI 598

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.... Against the income tax assessment order for the year 2009- 2010, the petitioner has filed Ext.P2 appeal. Pending that appeal, the petitioner moved the assessing authority for treating the petitioner as not in default. The assessing authority has now directed the petitioner to pay the balance tax in instalments. The petitioner is aggrieved by the same. According to the petitioner, the petitioner h....

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....m early and to direct the respondents not to treat the petitioner as an assessee in default till then." 2. I have heard the learned standing counsel for the Income-tax Department also. 3. I am of opinion that insofar as the petitioner has a remedy by way of filing a stay petition in the appeal pending before the appellate authority, the petitioner should seek that remedy first. In the above ....