IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5286 of 2009 VIVEKANAND JHA son of Sri Rajendra Jha, resident of Mohalla Laheriaganj, Town and District Madhubani …..Petitioner Versus 1. THE UNION OF INDIA through the Secretary Income Tax Department 2. Income Taqx Officer, Madhubani, Town and Dist. Madhubani. 3. State Bank of India, Madhubani Branch Madhubani. 4. Branch Manager, State Bank of India, Madhubani Branch, Madhubani Respondents ----------- 3 5.5.2009 Petitioner states that demand notice annexure-3 was served on him under section 221 (1) of the Income Tax Act and recovery proceedings are also initiated. He says that no details are mentioned in the notice so he cannot file an appeal. It is further contended that no assessment order was issued. He is not responsible for the tax demand. Learned counsel for the respondent points out that the impugned demand notice made by the concerned Income Tax authority is appeable one. From annexure-3 it also appears that the appeal is maintainable, therefore, petitioner can file an appeal before the appellate authority and if the appeal and stay petition is filed within one month from today appellate authority shall entertain and dispose of the same on merit in accordance with law and till further order is passed in the stay petition by the appellate authority no coercive steps shall be taken against the petitioner. The application is disposed of with the above observations. (J.B. Koshy, CJ) (Dr. Ravi Ranjan, J) M.Rahman