(1) WHILE we agree with Mr. A Subba Rao, the learned counsel for the petitioner, that when the appeal before the tribunal, preferred by the assessee himself, was pending, the High court ought not to have interfered in the matter by way of a writ petition, in the facts and circumstances of the case, we are not inclined to interfere in the matter. The S.L.P. is dismissed. We leave the questions arising in the matteropen.