Assistant Commissioner Of Income Tax, Circle-1, Jodhpur v. Income Tax Settlement Commission, Additional Bench-Ii,New Delhi.new Delhi

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Spl. Appl. Writ No. 507/2019 1. Commissioner Of Income Tax-I, Jodhpur. 2. Joint Commissioner Of Income-Tax, Range-I, Jodhpur. 3. Assistant Commissioner Of Income Tax, Circle-1, Jodhpur. ----Appellants Versus 1. Shri Abhishek Manu Singhvi, C/o D-11 Shastri Nagar,Jodhpur, Address For Correspondence C/o Mr. MayankGupta, Chartered Accountant, S Gupta And Co., 1 MinervaHouse, Station Road, Jodhpur.Jodhpur, Address For Correspondence C/o Mr. MayankGupta, Chartered Accountant, S Gupta And Co., 1 MinervaHouse, Station Road, Jodhpur. 2. Income Tax Settlement Commission, Additional Bench-II,New Delhi.New Delhi. ----Respondents For Appellant(s) : Mr.K.K.BissaFor Respondent(s): ----- HON'BLE THE CHIEF JUSTICE S. RAVINDRA BHAT HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI 29/07/2019 Order 1.The view expressed by the learned Single Judge is that thejudgment in Asian Resurfacing of Road Agency Pvt. Ltd. vs.Central Bureau of Investigation [Criminal Appeal No.1375-1376 of2013, decided on 28.03.2018], which is to the effect that theinterim orders beyond six months in criminal and civilproceedings, would not endure and would automatically standvacated, was not applicable to this case as it was interpreted bythe learned Single Judge so as to mean that it did not haveapplication to proceedings under Article 226 of the Constitution ofIndia. 2.In this case the assessee had challenged an order of theSettlement Commission and was directed to deposit some of theamounts in part. The continuance of the order beyond six monthsbecame the subject matter of the impugned order. 3.Having regard to the facts and circumstances, this Court is ofthe opinion that the impugned order does not call for anyinterference as it is not contrary to law; the order is made underArticle 226 of the Constitution of India. 4.Learned counsel seeks expeditious hearing. It is open to theRevenue to move an application to expedite the hearing before thelearned Single Judge. 5.The appeal is dismissed. (DR. PUSHPENDRA SINGH BHATI),J (S. RAVINDRA BHAT),CJ 28-Kshama Dixit/-