SHAM SUNDER MARIA Vs. UNION OF INDIA

JUDGEMENT

(1.) AFTER some hearing, learned counsel for the petitioners seeks leave to withdraw the writ petition with liberty to approach, the Commissioner of Income -tax (for short, 'the CIT') with a revision petition under s. 264 of the IT Act, 1961 (for short, 'the Act'). He, however, prays that till the CIT disposes of the revision petition, the respondents may be restrained from enforcing the order passed under s. 179(1) of the said Act.

(2.) HAVING regard to the facts and circumstances of the case, we feel that the prayer made by the petitioners for a limited relief is not unreasonable.

(3.) ACCORDINGLY , we dismiss the writ petition as withdrawn with liberty as prayed. We, however, direct that if the petitioners file the revision petition within a week from today, no coercive steps shall be taken by the respondents for enforcing the order passed under s. 179(1) of the Act for a period of two weeks from the date of communication of the order in the revision petition.