The AO passed an order under S. 115Q read with 115-0 of the Act raising tax demand . The assessee invoked extrodinary jurisdiction of the High Court against the order of the AO and stated that no effective alternative remedy except for filing of revision application under S.264 of the Act . High Court adviced to file an appeal before CIT (A) to decide the maintainability of the appeal.   CIT (A) held that the appeal is maintainable . Assesee sought direction from the  High Court that revenue should not adopt any coerocive proceedings till the disposal of the appeal by the CIT (A) . Allowing the petition the Court held that  the  application for stay of recovery can be made before the CIT(A) to stay the demand still disposal of appeal by the CIT (A) . Court also held that if the order on such application is adverse to the assessee , then for a period of two weeks therafter no coercive proceedings will be adopted by the revenue .