Allowing the petition the Court held that  the main issues for consideration in the appeal before the Commissioner (Appeals) under section 246A were limited largely to the inclusion of unsecured loans and share capital as part of the total income of the assessee, the court directed the expeditious disposal of the pending appeal after providing a reasonable opportunity to the assessee, including a personal hearing if so requested. Until such time, the Department was restrained from recovering the demand pursuant to the assessment order under section 143(3) read with section 144B.