Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that the petitioner had paid the entire amount of income tax demanded from the petitioner. Therefore, the petitioner cannot be said to be an assessee in default. He had further submitted that an appeal, dated 31.01.2011, had been filed by the petitioner, challenging the assessment in question, for the assessment year, 2008-09 and it is pending on the file of the first respondent. 3. In such circumstances, the impugned order of the second respondent, dated 24.02.2011, is set aside. The first respondent is directed to dispose of the appeal filed by the petitioner, on 31.01.2011, on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. The second respondent is directed not to initiate recovery proceedings against the petitioner in respect of the amount of income tax liable to be paid by the petitioner, till the disposal of the said appeal. It would be open to the second respondent to pass appropriate orders, with regard to the issue of reclaiming the refunded amount, if any, as per law, after final orders are passed in the said appeal. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.