- (1.) HEARD learned counsel for the petitioner. The present writ petition is directed for a writ of mandamus directing respondent No. 1 not to recover the amount referred to in the recovery certificate pending with the Tax Recovery Officer till the disposal of the petitioner's application under Section 154 of the Income-tax Act. It seems that the petitioner has already moved an application under Section 154 of the Act before the Assistant Commissioner of Income-tax on September 28, 1990. However, the said matter is still pending. In the meantime, the Tax Recovery Officer has proceeded to recover the amount of Rs. 42,089 as against the petitioner. In pursuance of the said recovery, the bank account of the petitioner has already been attached and the authorities are proceeding to recover the said amount from the petitioner. Since the petitioner's application under Section 154 of the Act as aforesaid is still pending, we direct the Tax Recovery Officer not to proceed with the recovery as against the petitioner for the said amount till the disposal of the application of the petitioner pending before the Assistant Commissioner of Income-tax. We feel that the authority concerned will dispose of the said application of the petitioner preferably within one month of the date on which the certified copy of this order is produced before him. The petitioner should file a certified copy of this order within one week before the Assistant Commissioner of Income-tax.
(2.) A certified copy of this order may be given to learned counsel for the petitioner within 24 hours.;