- (1.) THIS writ petition has been filed challenging the notice dated 17 -7 -2003 by which the recovery is being made against the petitioner in respect of the assessment order under the Income Tax Act, 1961.
(2.) THE assessment order was challenged in the appeal and as the Commissioner (Appeals) rejected the appeal, petitioner has approached the Income Tax Appellate Tribunal in August, 2002. Petitioner submits that along with the memo of appeal he has also filed an application interim relief which has not yet been decided and in the meanwhile demand notice for recovery has been issued on 17 -7 -2003.
(3.) THE learned Standing counsel for the department has raised preliminary objection that his appeal is pending before the Tribunal and he submits that the application for interim relief has not been disposed of.;