1. The brief facts out of which the present writ petition arises are that the petitioner is assessee and submitted his return regarding the year, 1996-97 which was finalized by the Assessing Officer vide order, dated 30-6-1999. The petitioner being aggrieved filed appeal before the Commissioner Income-tax who accepted the same vide order, dated 8-11-1999. The respondent issued impugned notice for recovery on the basis of the assessment order on 30-6-1999. The learned counsel of the petitioner submits that the recovery notice is not in field as the same was set aside by the appellate authority vide order, dated 8-11-1999, therefore, respondents have no authority whatsoever to issue recovery notice to the petitioner on the basis of the order which was set aside by the appellate authority. The learned Legal Advisor of the respondents submits that action of the respondents is valid and the respondents have ample authority to issue recovery notice to the petitioner.
2. I have given my anxious consideration to the contentions of the learned counsel of the parties and perused the record myself. The recovery notices were issued to the petitioner on the basis of the assessm ent order, dated 30-6-1999 which was set aside by the first appellate Court, therefore, the basis on which the impugned notices were issued to the petitioner is not in the field, therefore, action of the respondents is not sustainable in the eyes of law.
3. In view of what has been discussed above this writ petition is accepted. Consequently the notices issued by the respondent are also set aside. .