Income Tax Case

IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5752 of 2009 SANTOSH KUMAR JHA son of Sri Hbagwan Lal Jha, R/O village-Sangi, P.S.Pulparas,Distt-Madhubani ----Petitioner. Versus 1.COMMISSIONER OF INCOME TAX(APPEALS), Patna 2.Assistant Commissioner of Income Tax, Central Circle-2, Patna. ---Respondents. ----------- For the petitioner : Mr. Y.V.Giri, with Senior Advocate Mr.Ranjan Kumar Jha For the respondents : Mr. Harshwardhan Prasad Ms.Archana Sinha,AC to SC. --------- 2. 06.5.2009. Against the assessment order passed by the Assessing Authority, appeal was filed by the petitioner before the Appellate Authority. Learned counsel for the petitioner submits that appeal shall not be decided by the direction of this Court in C.W.J.C.No.11974 of 2007. It is further stated that as a consequential relief, demand of tax has to be stayed till the disposal of the appeal. It is for the appellant to approach the appropriate authority for stay the demand of income tax as he has got a case for granting that realief. It is contended by the Revenue that the petitioner is also trying to protract the proceeding of appeal by one way or the other and further C.W.J.C No.11934 of 2007 is not an impediment in disposal of the appeal. If the compliance of the directions of this Court passed in C.W.J.C.No.11974 of 2007 is necessary, it is for the petitioner to make that prayer before the appellate authority. All contentions raised are required to be considered by the appellate authority We find no grounds in the present application and it is dismissed in limine. (J.B.Koshi, CJ) ahk (Dr.Ravi Ranjan,J.)