!! 1 !! IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.1559/2009 (M/s Saraf Seasoning Udhrog Vs. Income Tax Officer, Ward-2, Churu & Ors.) Date of order :: 02.03.2009 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.Suresh Ojha, for the petitioner. Heard learned counsel for the petitioner. It is contended by learned counsel for the petitioner that the appeal of petitioner is pending before the Commissioner of Income Tax (Appeals)-III, Jaipur against the assessment year 2006-2007. Further, it is contended by learned counsel for the petitioner that when stay application is yet to be decided, no coercive method can be adopted by the respondents in view of the Circular issued on 21st August, 1969 by the Central Board of Direct Taxes. It is also contended by learned counsel for the petitioner that prayer for stay has been !! 2 !! rejected vide order dated 17.02.2009 (Annexure-6) by the Additional Commissioner of Income Tax, Jhunjhanu, whereas, appeal of petitioner is pending before the Commissioner of Income Tax (Appeals)-III, Jaipur where stay application is still pending which is filed alongwith appeal. In this view of the matter, this writ petition is disposed of with the direction to the Commissioner of Income Tax (Appeals)-III, Jaipur to decide the stay application filed by the petitioner after providing opportunity of hearing to him, so also, after considering the Circular dated 21st August, 1969 issued by the Central Board of Direct Taxes and the judgment reported in 1997 ITR V-223 page 192 (Maharana Shri Bhagwati Singhji of Mewar Vs. Income-Tax Appellate Tribunal, Jaipur Bench, & Ors.). (GOPAL KRISHAN VYAS),J. A.K. Chouhan/- A.K. Chouhan/-