IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.7642 of 2010 Bihar School Examination Board, through its Chairman, Patna Versus 1. The Chief Commissioner of Income Tax, (CCA), Patna Income Tax Building, R. Block, Patna -1. 2. The Joint Commissioner of Income Tax, Circle -1, Patna, Lok Nayak Jai Prakash Bhawan, D.B.Road, Patna 3. The Deputy Commissioner of Income Tax, Circle -1, Patna 4. The Assistant Commissioner of Income Tax, Circle -1, Patna ----------- For the petitioner: Mr. P.K.Shahi, Sr. Advocate Mr. Purnendu Singh, Advocate For the respondent: Mr. Harshwardhan, Advocate Mrs. Archana Sinha, Advocate 2 30/4/2010 Though this matter was listed for orders, yet on consent of learned counsel for the parties it is finally heard. We have heard Mr. P.K.Shahi, learned Advocate General, along with Mr. Purnendu Singh, learned counsel for the petitioner, and Mr. Harshwardhan along with Mrs. Archana Sinha, learned Standing Counsel for the Revenue. The Bihar School Examination Board has been issued a notice under Section 148 of the Income Tax Act, 1961. The assessee filed an objection challenging the action of the Assessing Officer. It is not disputed at the Bar that the objection has not yet been disposed of. In view of aforesaid, we direct the Assessing 2 Officer to dispose of the objection in accordance with law. Till the objection is disposed of, no coercive steps shall be taken against the assessee. The writ petition is allowed to the extent indicated above. There shall be no order as to costs. Neyaz/ ( Dipak Misra, CJ.) (Mihir Kumar Jha, J.)