Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. 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 this Court is pleased to direct the first respondent to dispose of the appeal and the stay petition pending on the file of the first respondent, in ITA-03/12-13, dated 21.05.2012, within a stipulated period, as per law. He had further submitted that the second respondent may be restrained from initiating coercive steps to recover the tax payable, along with interest thereon as per the proceedings of the second respondent, dated 14.03.2012, till the appeal is disposed of by the first respondent, as may be directed by this Court. 3. The learned counsel appearing on behalf of the respondents has no objection for such an order being passed by this Court. 4. In view of the above, the first respondent is directed to dispose of the appeal, along with stay petition, in ITA-03/12-13, dated 21.05.2012, as per law, within a period of three months from the date of receipt of a copy of this order. However, it is made clear that the second respondent shall not initiate any coercive steps against the petitioner to recover the tax and the interest thereon, said to be due from the petitioner, as per the proceedings of the second respondent, dated 14.03.2012, till the disposal of the appeal, along with stay petition, in ITA-03/12-13, dated 21.05.2012, as directed by this Court, by this order. The writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.