1 FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR Writ Petition No.1778/2010 ( Shri Vijaykumar S/o Jamnadas Dundani ..V/s.. Union of India, through Commissioner of Income Tax & others ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. M.R. Johrapurkar, counsel for petitioner. Mr. A.S. Jaiswal, counsel for respondents. CORAM : D.D. SINHA & F.M. REIS JJ. DATE : 29 th APRIL, 2010 . Heard the learned counsel for the petitioner and the learned counsel for the respondents. The learned counsel for the petitioner has submitted that the petitioner has declared the income for the financial year 2004 – 2005 as Rs.2,22,530/- however, the Assessing Officer has assessed the income of the petitioner to the tune of Rs.36,64,621/- and petitioner was directed to pay the income tax thereon. It is further contended that the petitioner has filed an appeal under section 246 of the Income Tax Act, 1961. The appellate authority has already heard the appeal and same is closed for orders. It is prayed that the direction be given to the appellate authority to dispose of the appeal by passing orders therein within a stipulated period. It is further prayed that in the meantime the respondents may be directed to not to take any coercive action. Mr. Jaiswal, the learned counsel for the respondents, 2 states that he is unable to assist this Court about the status of the appeal since the appellate authority has not been made party to the present petition. Be that as it may, from above referred facts, it appears that the appeal of the petitioner is heard by the appellate authority and orders are awaited. In the circumstances, we direct the appellate authority to pass an order within a period of three weeks from the date of communication of this order on its own merits and in accordance with law, till then the Income Tax Authority shall not initiate any coercive action against the petitioner. With these directions writ petition is disposed of. JUDGE JUDGE Tambaskar.