Court No. - 5 Case :- WRIT TAX No. - 218 of 2020 Petitioner :- Allahabad Development Authority(Now Prayagraj Development Authority) Through Its Finance Controller Respondent :- Pr. Commissioner Of Income -Tax(Exemptions) And 5 Others Counsel for Petitioner :- Surendra Kumar Garg,Ashish Bansal,Shalini Goel Counsel for Respondent :- S.S.C.,Abhishek Mishra,Ashish Kumar Srivastava,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Ajay Bhanot,J. Heard Sri Ashish Bansal, learned counsel for petitioner and Sri Gaurav Mahajan learned Standing Counsel for respondent nos. 1, 2 and 3. This writ petition relates to recovery of income tax dues for assessment year 2017-18. assessment order dated 27.12.2020 was passed by respondent no.2 for assessment year 2017-18 creating certain demand. As consequential action to recover demand respondent department has issued attachment order dated 07.02.2020. petitioner has challenged assessment order in appeal under Section 246-A of Income Tax Act, 1961 before CIT (A), Prayagraj, which is stated to be pending. Aggrieved with attachment order dated 07.02.2020 and pressing of demand, during pendency of appeal petitioner has filed present writ petition. Sri Gaurav Mahajan, learned Standing Counsel for Income Tax Department has made statement that after recovery of 20% of disputed amount impugned attachment order dated 07.02.2020 has been lifted and account attached has been released by order dated 20.02.2020. Thus relief (a) and (c) does not survive in present writ petition. So far as relief (b) is concerned it cannot be granted at this stage inasmuch as petitioner may apply for interim relief before CIT (A). Though apart learned Standing Counsel for Income Tax Department has stated that since 20% of demand has been recovered therefore at present respondents do not intent to press further recovery till disposal of appeal of petitioner pending before CIT (A). last relief sought by petitioner is that petitioner's appeal before CIT (A) may be directed to be decided within time bound period. Sri Gaurav Mahajan, learned Standing Counsel for Income Tax Department has no objection to aforesaid prayer of petitioner. Under circumstances we direct that respondent no. 3 to decide appeal of petitioner in accordance with law, expeditiously preferably within period of two months from date of presentation of certified copy of this order. respondent no. 3 on submission of copy of this order by petitioner shall fix date in appeal of petitioner and shall make effort to decide appeal within stipulated period of time. With aforesaid observation writ petition is disposed of. Order Date :- 7.8.2020 Pravin Allahabad Development Authority (Now Prayagraj Development Authority) v. Pr. Commissioner of Income-tax (Exemptions) and 5 Other