On writ allowing the petition, that there should not be any difficulty on the part of the first appellate authority to decide the appeals at the earliest more so, taking into account the mandate of section 250(6A) and the guidelines dated March 7, 2024. The Principal Commissioner was to ensure that the appeals filed by the assessee for the assessment year 2020-2021 and 2018-2019 on October 18, 2022 and April 10, 2023 were disposed of within a period of three months. Since no recovery had been made and specific directions were issued to the Principal Commissioner, no coercive measures were to be taken against the assessee in respect of the demands of these assessment years.(AY. 2018-19, 2020-21)