JUDGMENT
The petitioner is aggrieved with the coercive steps proceeded with on the basis of Ext.P1 Assessment Order, despite having filed an appeal against the said order. The petitioner has moved Ext.P2 appeal against Ext.P1 Assessment Order and has also filed two applications one for waiver of pre-deposit being Ext.P5 and another for stay of the Assessment Order being Ext.P4 The petitioner prays that the coercive steps may be interdicted till the stay application is considered.
2. I have heard the learned Standing Counsel for Government of India (Taxes), who submits that in fact when an application for waiver of pre-deposit is made, the issue first to be considered is the maintainability of the appeal, since on no waiver being granted, the appeal would stand automatically rejected as per Section 249(4) of the Income Tax Act, 1961.
3. In such circumstance, it is directed that, the application for stay as also the application for waiver of pre-deposit be considered together within a period of one month and the coercive proceedings be kept in abeyance till orders are passed. The further proceedings shall depend on the orders passed in the application for waiver of pre-deposit as also the stay petition.
The Writ Petition stands disposed of.
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