Demand notice—In the instant case, the petitioner is aggrieved against the proceedings of the first respondent dated 31.10.2018, wherein and whereby the petitioner was called upon to pay the demand of tax with interest on the reason that mere filing of appeal against the order of assessment is not a bar for recovering the tax due.

The grievance of the petitioner before this Court is that since the stay petition is pending before the second respondent/First Appellate Authority, the first respondent is not justified in issuing the impugned demand without even waiting for an order to be passed by the second respondent in the stay petition.

Held that—(a) The second respondent shall take up the stay petition filed on 05.10.2018 and pass orders on the same on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order.

(b) Till an order is passed by the second respondent as stated supra, the impugned demand shall be kept in abeyance.

(c) It is made clear that this Court is not expressing any view on the merits of the matter, as it is for the second respondent to consider and decide.[K. PONDURAI VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX (APPEALS) 10] [2018] [7] [ITCD Online] [86] [MADRAS HIGH COURT]