2025:UHC:8059 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/1318/2024 Hon’ble Manoj Kumar Tiwari, J. Mr. Aditya Singh, Advocate for the petitioner. 2. Mr. Hari Mohan Bhatia, Advocate for the respondents. 3. By means of this writ petition, petitioner has sought the following reliefs:- “I) Issue a writ, order or direction, for conducting the investigation through Director General Of Income Tax (Investigation), Lucknow. II) Issue a writ, order or direction in the nature of certiorari quashing the impugned demand notice dated 27.2.2024 issued by respondent no. 1, contained as Annexure no. 1 to the writ petition. III) Issue a writ, order or direction, commanding the respondent no. 1 to not to take any coercive action against the petitioner in pursuance to the impugned notice dated 27.2.2024.” 4. Learned counsel for the petitioner submits that petitioner is serving as Data Entry Operator and is getting only Rs. 17,000/- a month as salary; his Pan Card was misused by some miscreant, due to which a demand notice has been issued, after reassessment to him. 5. Learned counsel appearing for the Income Tax, however, submits that petitioner participated in the assessment proceedings and incriminating material was found against the petitioner during a search made in Delhi. He further submits that petitioner has filed an 2025:UHC:8059 appeal, which is pending before the National Commissioner of Income Tax of Appeal (Faceless). 6. Having regard to the fact that petitioner’s Appeal is pending before CIT (Appeal) Faceless for the last more than one year, therefore, the writ petition is disposed of with a direction to the Appellate Authority to decide petitioner’s Appeal, as per law, within two months from the date of presentation of certified copy of this order. For a period of two months or till decision in the Appeal, whichever is earlier, no coercive action shall be taken against the petitioner, pursuant to the impugned order. (Manoj Kumar Tiwari, J.) 11.09.2025 Navin NAVEEN CHANDRA Digitally signed by NAVEEN CHANDRA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3be23325146e76a0642bdf4943fb9046f48 7df006da82a131bb4e4403d3c0a15, postalCode=263001, st=UTTARAKHAND, serialNumber=18167EEFB5CA8CFFD421A103819D A875643AF56D653D095C6ED9A86DAAB21CE5, cn=NAVEEN CHANDRA Date: 2025.09.12 10:42:04 +05'30'