JUDGMENT 1. This petition is direction against the demand notice dated 22.12.2016 (Annex.4) issued by the Income Tax Officer Ward-2 (1), Bikaner, whereby the petitioner is directed to deposit outstanding dues, a sum of Rs. 3,95,71,690/-, for the Assessment Year 2012-13. 2. Admittedly, the petitioner has already preferred appeal against the assessment order passed by the Assessing Officer before the C.I.T. (Appeals), Bikaner. The present writ petition was filed for the reason that C.I.T. (Appeals), Bikaner, has no jurisdiction to pass interim order staying the recovery of the demand pending disposal of the appeal. 3. On 28.03.2017 while issuing notices to the respondents, an interim order was passed by this Court in favour of petitioner in the following terms: "In the meanwhile and until the next date, no coercive action shall be taken against the petitioner for recovery of impugned demand provided the petitioner furnishes solvent surety for Rs. 3,95,71,690/- to the satisfaction of the Income Tax Officer, Ward-2 (1), Bikaner, within a period of one month." 4. Learned counsel appearing for the respondents fairly submitted that since the interim order is operative for last about two years, on the facts and circumstances of the case, it would be appropriate that the C.I.T. (Appeals), Bikaner, is directed to dispose of the pending appeal within stipulated time and the interim order passed by this Court, as aforesaid, may be continued till disposal of the appeal. 5. Learned counsel appearing for the petitioner is agreeable for disposal of writ petition in the manner suggested by the counsel for the Revenue. 6. Accordingly, the writ petition is disposed of with a direction to C.I.T. (Appeals), Bikaner, to decide the appeal preferred by the petitioner against the assessment order for the A.Y. 2012-13, within a period of two months from the date of receipt of certified copy of the order. Till the disposal of the appeal, the interim order passed by this Court shall continue.