MATHEW K T Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner who has been assessed to income-tax for the years 1972-73 to 1974-75 made an application before the Settlement Commission for relief. THE assessments had been challenged by filing appeals. THE total arrears amount to Rs. 4,69,505. THE second respondent, the Tax Recovery Officer had issued notices of demand. THE petitioner was a partner of a firm which has been dissolved. It is the case of the petitioner that a substantial amount has been paid by the petitioner towards the arrears of tax and, therefore, the recovery proceedings during the pendency of the settlement proceedings cannot be sustained. THE petitioner has prayed for issuing an appropriate writ or direction quashing exhibits P-4 to P-8 notices and exhibits P-10 to P-13 and directing the respondents not to recover the tax pending disposal of the application before the Settlement Commission.

(2.) NOTICE has been taken on behalf of the respondents and both sides are heard.

(3.) THE original petition is disposed of with the above directions.