JUDGMENT : 1. Even though there are various averments and assertions made and urged in this appeal, when it was called today, Sri. Tomson T. Emmanuel - learned counsel appearing for the appellant, submitted that, if this Court is not inclined to interfere with the judgment impugned, then his client is willing to invoke and pursue his statutory remedy as per law; but that he be protected until such time as his application for stay is decided by the competent statutory Authority. The learned counsel explained that he is making this request only because the assessment is “Faceless” and hence that his client does not have any assurance as to within what time his statutory appeal, or even application for stay, is likely to be disposed of. 2. Hearing the learned counsel on the afore, we put it to Sri. G. Keerthivas - learned standing counsel for the Income Tax, whether he would be in a position to inform us the time frame within which the application for stay, if moved by the appellant, would be decided by the competent Authority. He fairly submitted that this could be done in two months and conceded that, until such time, this Court can issue appropriate orders to protect the appellant. 3. In view of the afore consensus, we order this appeal, without intervening with the judgment impugned; however, ordering that, for a period of two months from the date of receipt of a copy of this judgment, no steps for recovery or coercion shall be pursued against the appellant and that the competent Authority will dispose of the application for stay to be filed by the appellant - if it is done, along with the appeal, within a period of one week from the date of receipt of a copy of this judgment - and communicate the order on it to him, within the afore time. 4. If, for any reason, the stay application is not disposed of within the time frame above, then the period of protection will continue until such time as it is done and till the resultant order is communicated to the appellant. 5. We close, clarifying that we have not entered into the merits of any of the rival contentions and that all of them are left open to be pursued and urged by the parties before the appropriate forums.