P. JYOTHIMANI, J.

1. The revision in C.R.P. (PD) No.936 of 2012 has been filed against the order of the Debts Recovery Appellate Tribunal dated 21.12.2011 in R.A.No.881 of 2010, by which the Appellate Tribunal while dismissing the appeal filed against the order of the Debts Recovery Tribunal-III, Chennai in O.A.No.368 of 2007 as withdrawn, has granted liberty to the petitioners to seek relief before the Recovery Officer with respect to the proceedings under Second Schedule of the Income Tax Act, with a direction to the Recovery Officer to dispose of the same by following the procedure and giving opportunity to the parties and the revision in C.R.P. (PD) No.937 of 2012 has been filed against the earlier order of the Debts Recovery Appellate Tribunal dated 29.8.2011, wherein the Appellate Tribunal based on the representation of the learned counsel for the first respondent/bank that auction has been held and full consideration is yet to be paid by the auction purchasers, has directed the Recovery Officer to confirm the sale, while restraining him from issuing the sale certificate.

2.1. Let us get down to brass tacks. The second respondent (M/s. P. Khaleelur Rahman & Co., Ba