Ashatai Mude Bahuuddeshiya Shikshan Prasarak Sanstha, Nagpur v. Pr. Commissioner Of Incometax-1, Nagpur And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAY,NAGPUR BENCH, AT NAGPUR. WRIT PETITION NO. 1097 OF 2025 (Ashatai Mude Bahuuddeshiya Shikshan Prasarak Sanstha, Nagpur Vs. Pr. Commissioner of IncomeTax-1, Nagpur and anr) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directionsand Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. R.D. Heda, Advocate for petitioner. Mr. Mohta, Advocate for respondent. CORAM: AVINASH G. GHAROTE &ABHAY J. MANTRI, JJ.DATED:27-02-2025 Heard Mr. Heda, the learned Counsel for petitionerand Mr. Mohta for the respondent. The only grievance raisedin the petition is, that the property bearing plot no. 211,Shivaji Gruha Nirman Sahakari Sanstha Maryadit on KhasraNo. 55, mouza Hudkeshwar, Nagpur, which is occupied by thepetitioner as a tenant from the original owner Mr. MahendraMarotrao Mude, is being put to an auction by the Income TaxDeptt. on account of non payment of tax demand. It iscontended that since the petitioner, is a tenant and the centrefor Maharashtra State Board examination till 19.3.2025 andthereafter the examinations of the students studying in theschool are to be held in the month of April, any auction,would adversely affect the aforesaid examinations. Hetherefore, submits, that the auction should be postponed untilthe academic year is over. 2.Mr. Mohta, the learned Counsel for the respondents,upon instructions, makes a statement that the auction whichwas to be held today in respect of the premises in questionwhere the petitioner is a tenant has been cancelled on Belkhede account of an objection received by a society and would beheld consequent to the decision of the objection of the society.That takes care of the grievance of the petitioner. In any case,there is no cause or reason, for the petitioner, to beapprehensive about the conduct of the examination, for thereason that since the petitioner claims to be a tenant of theassessee, his tenancy rights would stand protected in terms ofthe tenancy statute applicable in the matter as therespondents will have to auction the property on as is wherebasis. The petition is disposed off in view of the above. (ABHAY J. MANTRI, J.) (AVINASH G. GHAROTE, J.)