- (1.) The appeal is listed on second stay application, however, learned counsel for the assessee submits that stay application has become infructuous as the entire amount has been recovered by auction of the property of the assessee. The prayer is made to hear and decide the appeal on its merit.
(2.) In view of aforesaid, second stay application is dismissed as rendered infructuous.
(3.) With consent of the parties, appeal is heard finally.;