Pending income tax appeal requires petitioner to seek stay from appellate authority; court directs expeditious consideration.

JUDGMENT

The petitioner is an assessee under the Income Tax Act , and is aggrieved by the Ext.P7 order of assessment pertaining to the assessment year 2015-2016, corresponding to financial year 2014-2015. As against Ext.P6, the petitioner submitted an application for rectification before the Income Tax Officer which was rejected as per Ext.P7. Being aggrieved, the petitioner submitted Ext.P8 appeal, which is now pending before the 4^th respondent. This writ petition is submitted by the petitioner in such circumstances as the bank account of the petitioner maintained with the 1^st respondent Bank has been frozen as part of recovery proceedings initiated for realising the amount mentioned as per Exts.P6 and P7. It was in these circumstances the petitioner has approached this Court with this writ petition.

2. After hearing the learned counsel for the petitioner and the learned Standing Counsel for the respondents 3 to 5, I am of the view that, since the petitioner has submitted the appeal, it is for the petitioner to move the appellate authority for appropriate interim orders by submitting an application for stay.

3. Accordingly, it is ordered that, in case the petitioner is submitting an application for stay, within a period of two weeks from the date of receipt of a copy this judgment, the same shall be considered and appropriate orders thereon shall be passed by the appellate authority, within a period of one month from the date of receipt of the said application.

With the above observations, this writ petition is disposed of.