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Judgment
Ghanshyam Dass, J.
Heard Shri R.R. Agarwal and Shri Awasthi for the revenue. The controversy involved in this case lies in a very narrow compass. Assessment order had been passed under the Income Tax Act and the appeal is pending.
The appellate authority had granted the interim relief, however it expired by virtue of the statutory provisions after a period of 180 days, required under proviso 2 to section 254(2A) of the Income Tax Act.
The second stay application of the petitioner is pending, neither the stay application is being disposed of nor the appeal is being heard. However, recovery proceedings had been initiated issuing the garnishee order.
In the facts and circumstances of the case, we dispose of this petition requesting the appellate authority, i.e., respondent No. 1, to consider and dispose of the second application for stay filed by the assessee within a period of 3 weeks from the date of filing a certified copy of the order before him, which the petitioner shall file within a period of 1 week, from today and for a period of 4 weeks, no recovery shall be made from the petitioner.