AO  passed an order of assessment under section 143(3). Against said order, assessee preferred an appeal before Commissioner (Appeals). Assessee also filed a stay petition before Assessing Officer seeking to stay recovery of disputed tax demand till disposal of appeal before Commissioner (Appeals). A.O. however passed an order calling upon assessee to pay 15 per cent of tax demand. Thus, assessee preferred an application before revenue seeking for stay of demand of entire disputed tax.  Revenue rejected said application by a single line order stating ‘Petition rejected, Assessing Officer to collect eligible demand’. On writ the Court held that  since order of assessment did not reach its finality, assessee was entitled to file stay petition before Appellate Authority and canvas all points in support of their stay petition, therefore, in view of fact that revenue rejected assessee’s application by a single line order, without stating any reason or finding as to why application was liable to be rejected, impugned order was to be set aside with a direction to revenue to decide assessee’s application on merit and in accordance with law . (AY. 2012-13)