IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4898 of 2009 Date of decision: March 31, 2009 Jyoti Province Sacred Heart Congregation, c/o Sacred Heart Hospital, G.T.Road, Maqsudan, Jalandhar ..... PETITIONER VERSUS Deputy Commissioner of Income-Tax, Range-1, Jalandhar and others ..... RESPONDENTS CORAM: HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present: Mr. Ravish Sood, Advocate, for the petitioner. Mr. Vivek Sethi, Advocate, for the respondents. *** 1. Whether Reporters of Local Newspapers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the digest? M.M.KUMAR, J. The petitioner has approached this Court with the grievance that despite the fact that appeal is pending before the Commissioner of Income Tax (Appeals), Jalandhar and the application for staying the additional demand raised, the bank accounts of the petitioner have been attached. The petitioner has also placed on record a copy of order dated 24.02.2009 (Annexure P-4) passed on its application filed under CWP No. 4898 of 2009 -2- Section 220 (6) of the Income-Tax Act, 1961, dismissing the same and thereafter, another stay application dated 20.03.2009 has been filed before the Commissioner of Income-Tax-I, Jalandhar (Annexure P-7). In the aforesaid application, reliance has been placed on various provisions as well as CBDT Circular No. 96 dated 21.08.1969 and other Circulars. The application was filed on 20.03.2009, which is still pending and without passing any order, the department has proceeded with the recovery by attaching the bank accounts of the petitioner, which is claimed to be a charitable trust. Notice of the petition was issued. Mr. Vivek Sethi, Advocate, has put in appearance on behalf of the respondents. Having heard the counsel for the parties, we deem it just and appropriate to direct the Commissioner of Income-Tax-I, Jalandhar, to decide the application dated 20.03.2009 (Annexure P-7) of the petitioner at the earliest preferably within a period of four weeks' from the date of receipt of a certified copy of this order. Till the decision of the application, no recovery of the additional demand shall be made by adopting any coercive method. Writ petition stands disposed of. ( M.M.KUMAR ) JUDGE (AUGUSTINE GEORGE MASIH ) JUDGE March 31, 2009 pj