1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2103 OF 2010 Rajan Bhalchandra Datar ..Petitioner Versus Mr.S.P. Padmakar, Assistant Commissioner of Income Tax, Circle – II, Nasik & Another ..Respondents. Mr.Chirag Balsara with Ms.Deshpande and Mr.R.P. Jain i/by M/s.RES Legal for the petitioner. Mr.Vimal Gupta for the respondents. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 17th March 2010. P.C. : 1. The petition is directed against an order dated 10th March 2010 passed by the Assistant Commissioner of Income Tax, Circle - II, Nasik declining an application for stay of the recovery of a demand towards income tax dues. The Court has been informed that the appeal filed by the assessee against the order of assessment is fixed for hearing on 5th May 2010. During the course of the hearing, the learned Counsel appearing on behalf of the assessee has stated before the Court that an application for stay has been filed before the Commissioner of Income Tax (Appeals); the prayer for stay being part of the memo of appeal. We direct that the 2 Commissioner of Income Tax (Appeals) shall dispose of the application for stay within a period of two weeks from today after furnishing to the assessee an opportunity of being heard. Until the application for stay is disposed of and for a period of one week from the date of communication of the order of the appellate authority, the demand which forms the subject matter of the present proceedings pertaining to the assessment year 2007-2008 shall not be enforced. 2. In view of the directions which have been issued herein above, it is not necessary for this Court to express any view one way or the other on the rival contentions. The petition is accordingly disposed of. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)