- (1.) LEARNED counsel for the respondents has filed a written statement to the main writ petition which is taken on record.
(2.) AN application has been filed with a prayer to grant stay of recovery of assessed tax by the Income-tax Officer, Ward No. 3, Bhatinda (respondent No. 2 ). With the consent of the parties, I have heard them on the merits in the main case. Instead of passing any orders in the miscellaneous application, I propose to dispose of the main case itself.
(3.) BRIEFLY, the facts of the case are that, for the assessment year 1990-91, the petitioner was assessed to income-tax to the tune of Rs. 7,82,852 by the Income-tax Officer, Ward No. 3, Bhatinda. The petitioner has filed an appeal against the said assessment order which is pending before the Commissioner of Income-tax (Appeals), Bhatinda. During the pendency of the appeal before the appellate authority, the petitioner moved an application before respondent No. 2 under Section 220 (6) of the Income-tax Act, 1961, for treating the assessee as not in default for the non-payment of the assessed tax, meaning thereby that, till the disposal of the appeal, the recovery of the assessed tax be stayed.;