Assessing Officer issued a notice dated 12-2-2020 to assessee’s bank requiring it to remit an amount of Rs.33.42 lakhs as dues towards payment of income tax by assessee. Earlier Assessing Officer vide communication dated 15-1-2020 addressed to assessee had made it clear that recovery of entire amount could be stayed pending disposal of appeal provided assessee pays 20 per cent of demanded amount, which came to Rs. 13.37 lakhs. Assessee filed writ petition stating that before issuing of impugned notice dated 12-2-2020 it vide application dated 22-1-2020, which was in fact an application seeking for stay on recovery of entire demanded amount, had pointed out to Assessing Officer that it was to get refund of Rs. 23.66 lakhs from department and, therefore, amount of Rs. 13.37 lakhs might be adjusted from out of refund due to it. Said application was yet to be decided by Assessing Officer and in these circumstances there was no justification for issuance of notice dated 12-2-2020. Allowing the petition the Court directed the   Assessing Officer to dispose of assessee’s application dated 22-1-2020 expeditiously and until said application was disposed of, Assessing Officer would not insist upon compliance with notice dated 12-2-2020.