The Assessing Officer passed the order u/s 144 assessing the income more than 71 percent of assessed income. On writ the Court directed the appellate authority  to take up the stay application along with the appeal and consider the appeal itself and pass orders unless the appellate authority was of the opinion that the workload would not permit such a course of action. In such a situation, the appellate authority shall consider the stay application with particular reference to the decisions referred to and pass appropriate orders. All coercive steps shall be kept in abeyance till a decision was taken by the appellate authority.