MADHAO SARAN Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) ONE of the questions that arise in this writ petition is whether this court should restrain the respondent from realising a sum of Rs. 1,76,282 from the petitioner in a writ petition while a reference proceeding is pending. In view of the decision of their Lordships of the Supreme Court in the case of CIT v. Bansi Dhar and Sons [1986] 157 ITR 665, wherein it was held that "in an appropriate case, if the assessee feels that a stay of recovery pending disposal of the reference is necessary or is in the interest of justice, then the assessee is entitled to apply before the appellate authority to gran a stay until disposal of reference by the High Court or until such time as the appellate authority thought fit". We are of the opinion that the petitioner can approach the appellate authority for appropriate orders and this petition under Article 226 of the Constitution is not an appropriate forum or remedy. With these observations, this writ petition is dismissed.