THE HONOURABLE SRI JUSTICE B.PRAKASH RAO AND THE HONOURABLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO. 5937 OF 2010 JUDGMENT: (PER BPR,J) Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and also Sri S.R.Ashok, learned Standing Counsel for the Income Tax and at their request the writ petition is being disposed of at the admission stage. In this writ petition filed under Article 26 of the Constitution of India the only grievance of the petitioner in brief is that in spite of pendency of regular appeal as against the orders imposing the liability and also moving the application before the assessing authority on 29- 01-2010, the respondents have issued garnishee notice dated 9-3- 2010 and are proceeding. Hence, the writ petition. Having heard the learned counsel and on perusal of the material, it is seen that there is no dispute with regard to the fact that the regular appeal is pending where the petitioner has filed an application seeking for stay and the same is yet to be disposed of. That apart the petitioner also filed an application on 29-01-2010 before the assessing authority, which is yet to be disposed and yet the present garnishee proceedings have been issued. Having regard to the application as such is pending before the assessing authority which is filed on 29-01-2010, there is no need to proceed further on merits. In the circumstances, the writ petition is accordingly disposed of directing the respondent No.1 to dispose of the application filed by the petitioner on 29-01-2010 and till that date the garnishee notice dated 9-3-2010 issued by the 1st respondent shall not be given effect to. No costs. _______________ B.PRAKASH RAO,J _______________ G.CHANDRAIAH,J DATED: 15th March, 2010 Grk Note: Furnish wire at Party’s cost. grk