THE HON'BLE SRI JUSTICE B. SESHASAYANA REDDY and THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR DATED: 26-05-2010 WRIT PETITION No. 11927 OF 2010 Between: Great India Mining (P) Ltd., rep., by its Managing Director, G. Deepak Reddy, S/o G. Padmanabham Reddy, aged about 35 years, 8-2- 703/6/A, Road No.12, Banjara Hills, Hyderabad ..... PETITIONER AND The Commissioner of Income Tax (Appeals – III), VIII Floor, A-Block, Income Tax Towers, A.C Guards, Opp. Mahavir Hospitals, Masab Tank, Hyderabad and two others .....RESPONDENTS THE HON'BLE SRI JUSTICE B. SESHASAYANA REDDY and THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR WRIT PETITION No. 11927 OF 2010 ORDER: (per Sri B. Seshasayana Reddy, J) This writ petition has been filed assailing notice F.No.W2(2)/G- 092, dated 11-04-2010 issued by the Income Tax Officer – respondent No. 2 attaching a sum of Rs.9,81,735/- against the petitioner’s account No. 5961 with the ING Vysya Bank Limited – respondent No.3. The petitioner is a registered company and has been in the business of mining. The petitioner filed returns for the assessment year 2007-08 on 15-11-2007. The 2nd respondent issued notices under Sections 143 (2) and 142 (1) of the Income Tax Act, 1961 and passed the order on 29-12-2009 assessing the amount payable by the petitioner at Rs.11,21,735/-. Aggrieved by the same, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals – III) – respondent No.1. He also moved an application seeking interim stay. There being no stay, the 2nd respondent issued the impugned notice dated 11-04-2010 attaching a sum of Rs.9,81,735/-. Hence, this writ petition. Heard the learned counsel appearing for the petitioner and perused the material brought on record. Learned counsel appearing for the petitioner submits that the petitioner filed an appeal and pending the appeal, if the amount determined by the 2nd respondent is recovered, the very purpose of filing the appeal will be defeated. It is a matter of record that the petitioner filed an appeal before the 1st respondent and also moved the stay application. It is for the petitioner to get the stay application disposed of by the appellate authority. It is not a fit case to grant any relief in exercise of jurisdiction of this Court under Article 226 of the Constitution of India. Accordingly, the writ petition is dismissed at the admission stage. B. SESHASAYANA REDDY, J B. CHANDRA KUMAR, J 26-05-2010 ks