S.P.Kurdukar, J.

1. Admit.

2. Since the pleadings of the parties are complete, writ petition placed on board and called out for hearing.

3. The petitioner has raised several contentions based on instructions issued by the Income-tax Department, vide Circular No. 16/87/67-IT(B) dated July 10, 1967 (see page 7 of the writ petition), and the minutes of eighth meeting of the Informal Consultative Committee held on May 13, 1969, annexure P-11. It is contended on behalf of the petitioner that in view of these two instructions, the respondents were not justified in imposing the penalty, as regards the concealed income, as well as penalty for non-payment of penalty amount. It is the admitted position that the appeal of the petitioner against the assessment order including that of concealed income is pending before the first respondent, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar. In the facts and circumstances of the case, it would be appropriate to direct the first respondent to dispose of the petitioners appeal expeditiously and preferably on or before December 31, 1995. The petitioner undertakes to produce the certified copy of this order before the first respond