Judgment :- 1. Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that the assessment order, dated 30.12.2011 had been passed by the 1st respondent, relating to the assessment year 2009-10, under Section 143(3) of the Income Tax Act, 1961. Aggrieved by the said order, the petitioner had preferred an appeal, in Appeal in ITA.No.268/11-12, dated 27.01.2012, before the 2nd respondent. During the pendency of the appeal, the petitioner had been granted time, by the 1st respondent, to pay the balance amount of tax, in instalments. Thereafter, the petitioner had prayed for further time to pay the balance amount of tax, payable by him, by his request, dated 02.08.2012. By order, dated 10.08.2012, the 1st respondent had rejected the request of the petitioner for extension of time, to pay the balance amount of tax, payable by the petitioner. 3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the appeal filed by the petitioner, in Appeal No.ITA.No.268/11-12, dated 27.01.2012, is directed to be disposed of, by the 2nd respondent, on merits and in accordance with law, within a specified period and if the 1st respondent is directed not to recover the balance amount of tax, payable by the petitioner, before final orders are passed by the 2nd respondent in the said appeal. 4. In view of the said submissions made by the learned counsel appearing on behalf of the petitioner, the 2nd respondent is directed to dispose of the appeal filed by the petitioner, in Appeal No.ITA.No.268/11-12, dated 27.01.2012, on merits and in accordance with law, within a period of three months from the date of receipt of a copy of this order. The 1st respondent is directed not to recover the balance amount of tax, payable by the petitioner, before final orders are passed, by the 2nd respondent, in Appeal No.ITA.No.268/11-12, dated 27.01.2012, as ordered by this Court. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.