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Judgment
Heard learned counsel for the petitioner and Shri. C. D. Basu for the respondents.
The parties agree that the writ petition may be decided finally at the admission stage without filing counter-affidavit. We, accordingly, decide the matter finally. By means of this writ petition under Article 226 of the Constitution of India, the petitioner has come up before this court challenging the order dated February 6, 1992, passed by the Deputy Commissioner of Income Tax (Assessment), Special Range, Moradabad.
The petitioner has moved an application for waiver of the interest charged u/s 217 of the Income Tax Act, before the Deputy Commissioner of Income Tax (Assessment) Special Range, Moradabad. Initially along with the said application, the petitioner prayed for stay of recovery of the amount of interest. On the said application, the Deputy Commissioner of Income Tax stayed the realisation of the amount of interest. However, subsequently, the interim order was vacated. It is against this order that the petitioner has approached this hon''ble court. One of the arguments on behalf of the petitioner is that the impugned order is a nullity. At present, we are not inclined to go into the merits of the case as the application of the petitioner for waiver of interest had not yet been decided by the Deputy Commissioner of Income Tax (Assessment), Special Range, Moradabad. Since the application is still pending, we direct the Deputy Commissioner of Income Tax (Assessment), Special Range, Moradabad (Respondent No. 2) to decide the said application of the petitioner dated February 26, 1990, within a period of three months from the date on which the certified copy of this order is served upon him. For the period of three months or till the decision on the application of the petitioner, whichever is earlier, the respondent shall not realise the impugned interest from the petitioner.
With the aforesaid direction, the writ petition is disposed of.