WP(C) 1913/2011 BEFORE HON’BLE MR. JUSTICE HRISHIKESH ROY Heard Ms. M Hazarika, learned senior counsel appearing for the petitioner. Also heard Mr. U Bhuyan, learned senior counsel who appears for the Income Tax Depart ment. 2. The petitioner who were assessed to income tax under Section 201(1)/201( 1A) of the Income Tax Act by the Income Tax Officer, TDS-1, Guwahati through ord er dated 28th May, 2010 and who had preferred Appeal(s) before the Commissioner (Appeals), Income Tax at Guwahati on 18th October, 2010 along with condonation p etition(s) and stay petition(s) are aggrieved by the notice dated 9th March, 201 1 (Annexure-D) issued by the ITO, whereby the assessee is directed to deposit 50 % of the assessed tax. 3. Ms. Hazarika refers to the Annexure-C documents to show that in pursuant to the dismissal of the writ petition(s) by this Court on 13th September, 2010, the petitioner has filed 6 Appeals along with stay and condonotion application( s) before the Appellate Authority and while the matter is now to be considered b y the Commissioner (Appeals), the demand raised by the ITO is totally unjustifie d in law. 4. Mr. U Bhuyan, learned senior counsel on the other hand points out that t he Appeals are yet to be admitted as they are accompanied by delay condonation a pplication and unless the condonation is granted, no effective order can be pass ed by the Appellate Authority. 5. Having considered the rival submissions, I am of the view that when the Appeals have already been filed and the assessee is before the Appellate Authori ty, the ITO should not have issued the demand notice without waiting for a decis ion by the Commissioner (Appeals). 6. In such circumstances, I deem it appropriate to direct the Commissioner (Appeals) to consider the condonation application and also the Appeals filed by the assessee and to take an expeditious decision particularly on the condonation and the stay application(s), preferably within 6 weeks. 7. Till such a decision is taken by the Commissioner (Appeals), the demand notice dated 9th March, 2011 (Annexure-D) of the I.T.O., TDS-1, Guwahati shall n ot be enforced against the assessee. 8. The case is disposed of with the above order.