AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2447 OF 2008 M/s.Zydus Altana Healthcare Private Limited, Mumbai ..Petitioner V/s. The Income Tax Officer 10(3)(4), Mumbai & Others ..Respondents Dr.K. Shivram with Mr.A.R. Singh for the petitioner. Mr.Suresh Kumar for the respondents. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 22ND OCTOBER, 2008. P.C. : 1. The learned counsel for the petitioner states that the petitioner does not press the petition on merits but an interim order protecting the interest of both the sides should be granted. We have heard the learned counsel for the respondent on this aspect of the matter. 2. It is common ground that the last date of limitation for filing appeal is 10-11-2008. It is also common ground that the petitioner can apply to the appellate authority for dispensing with the condition of predeposit. It is also common ground that the petitioner has been held entitled to refund of certain amount and if the order of assessment is implemented the amount of refund is likely to be adjusted. Taking overall view of the matter, in our opinion, following order would meet the ends of justice. 3. The implementation of the assessment order impugned in this petition shall remain stayed till 10-11-2008. In case the petitioner files appeal challenging the assessment order on or before that date and also files an application for dispensing with the condition of predeposit, then implementation of the order shall remain stayed till the application for dispensing with the condition of predeposit is decided by the appellate authority. 4. From today, till this interim order operates, the petitioner shall not take steps to claim refund of the amount, to which according to the petitioner he is entitled. 5. The writ petition is disposed of. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.