Filing an appeal, assessee challenged assessment order and demand raised on application for stay of demand, Assessing Officer ordered that there would be stay of 80 per cent disputed demand till disposal of appeal subject to payment of 20 per cent demand. Thereafter, assessee approached Principal Commissioner seeking stay on direction of Assessing Officer in view of fact that there had been attachment of bank account of assessee. On writ the Court held that attachment already resorted to would be limited to 20 per cent and Principal Commissioner would dispose of representation of assessee within a week; otherwise attachment would automatically stand vacated.