- (1.) THE petitioner was permitted to amend the array of parties. Accordingly, the amendments were carried out.
(2.) HEARD the learned counsel for the petitioner and Shri Ashok Kumar who appeared for the respondents. The petitioner has sought directions to the Tribunals, Delhi Bench 'D' to dispose of the appeal and the stay application said to have been filed by the petitioner. The petitioner has further prayed for a writ of mandamus commanding the TRO, Income-tax Unit, Meerut, directing him not to recover the demand outstanding against the petitioner amounting to Rs. 28,31,973 during the pendency of the writ petition.
(3.) THE petitioner Suresh Chand is said to be an AOP engaged in country liquor business in Bhagpat District Meerut. The said AOP was assessed to income-tax by the Asstt. CIT, Circle-3, Meerut for the asst. yr. 1991-92 by an order dt. 21st March, 1994. The assessment order was affirmed in appeal by the CIT (A), Meerut. It is alleged that the petitioner thereafter preferred an appeal before the Tribunal New Delhi on 2nd Jan., 1995 and on 27th March, 1995, an application for stay of the demand pending decision in the appeal was filed. According to the petitioner, the appeal itself was heard by the Tribunal on 27th April, 1995 when the orders were reserved and till date, the Tribunal has not given its decision. During the meantime, the Income-tax Recovery Officer, Meerut, has issued a notice dt. 17th April, 1995 which is alleged to have been served somewhere in the month of August 1995 calling upon the petitioner to pay the disputed demand together with interest failing which coercive measures will be taken against the petitioner. The petitioner has already filed its reply to the Income-tax Recovery Officer, copy of which is contained in Annexure- 14 to the writ petition and is dt. 28th Aug., 1995 stating, inter alia, that the Tribunal has heard appeal on 27th April, 1995 and the judgment is awaited any time. The petitioner pointed out that it had no funds to pay the demand and, accordingly the demand may be stayed till the disposal of the appeal by the Tribunal. It is in this background that the petitioner has approached this Court through this writ petition seeking the reliefs set out earlier.;