Challenging the interim order dated 23.4.2013 in M.P.No.2/2013 in W.P.No.11360/2013, under which, the interim stay of the operation of the order of assessment in PAN AAAFA1037D dated 29.3.2013 relating to the assessment year 2010-2011, on the file of the respondent, was granted subject to the condition that without prejudice to rights of either parties, the writ petitioner/assessee shall pay 30% of the impugned demand within a period of four weeks from the date of receipt of copy of that order with default clause, this Writ Appeal is filed by the writ petitioner.

2. It is submitted by the respective learned Counsel appearing for the parties, that since arguments in the writ appeal also pertain to the merits of the writ petition, the writ petition itself may be taken up for disposal and taking into consideration the same, the writ petition itself is taken up for disposal along with this writ appeal.

3. The facts of the case as culled out from the materials placed before this Court in the form of affidavit, counter and typed-set of documents, are as follows:

(a) The appellant/writ petitioner was originally a partnership firm and later on, became a private limited company and it