(1.) Draft amendment to the memo of petition is permitted. To be carried out forthwith.
(2.) The matter is taken up for final disposal with the consent of both the sides considering the limited aspect which this Court is required to consider.
(3.) Petition preferred under Article 226 of the Constitution of India questions and challenges the inaction on the part of the respondent for not staying the demand raised in the case of the petitioner pursuant to the framing of high pitched assessment under Sec. 147 read with Sec. 144B of the Income-Tax Act, 1961 ("the Act" for short) vide assessment order dtd. 29/3/2022 for the assessment year 2016-2017 with the following prayers: