A.N.VARMA,J. - (1.) HAVING hear learned counsel, for the petitioner and Sri R.K. Agrawal, the Standing Counsel representing the respondents, we are disposing of this petition finally with their consent.
(2.) THE petitioner is aggrieved by a notice dt. 11th Nov., 1991 (Annexure 1 to the writ petition) issued to him by the Dy. CIT (Asstt.). Special Range, Agra, purporting to be under S. 226(3) of the IT Act calling upon the petitioner to pay a sum of Rs. 22,200 to the said officer which alleged to be due from Surendra Chand Bansal on account of income-tax to the Department. In response to this notice petitioner filed an objection asserting that no amount is payable by him to Surendra Chand Bansal and, indeed, no amount of lean was even taken from that person by the petitioner. Consequently, the question of depsiting the amount demanded under the impugned notice does not arise. In support of this objection the petitioner has filed an affidavit of Gopal Krishna Khandelwal, the proprietor of the petitioner-concern. This affidavit was filed only 11th Dec., 1991. The Dy. CIT (Asst) Special Range, Agra has yet to consider the objection and the affidavit of the proprietor of the petitioner-concern. It is at this stage that the petitioner has approached us of quashing the impugned notice. We are of the opinion that as the objection of the petitioners still to be considered by the Dy. CIT, no interference is called for at present except that the direction may be issued to the first respondent to consider and dispose of the petitioner's objection and the affidavit filed on its behalf by a reasoned order, within 15th days from the date a certified copy of this order is presented before the Dy. CIT (Asst). Special Range, Agra. We direct accordingly. We further direct that subject to the petitioner's filing a certified copy of this order before the Dy. CIT (Asst). within a week from today, the impugned recovery proceedings consequent upon the notice dt. 11th Nov., 1991 shall remain stayed until the disposal of the petitioner's objection
(3.) A copy of this order may be given to the learned counsel on payment on usual charges by tomorrow.;