Cw/1663/2014 Of U I T Kota v. The Income Tax Officer & Ors

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPURS.B. CIVIL WRIT PETITION NO.1663/2014Urban Improvement Trust, Kota vs. The Income TaxOfficer & Ors. DATE OF ORDER ::27[th] February, 2015 HON'BLE MR. JUSTICE MOHAMMAD RAFIQ******* Shri Sanjay Jhanwar for the petitioner.Smt. Parinitoo Jain for the respondent. This writ petition has been filed by thepetitioner with the prayer that the order dated7.2.2014 for assessment year 2011‐2012 be quashedand set aside and the respondents be directed totreat the petitioner as “assessee not being indefault” till the pendency of the appeal before thelearned Commissioner of Income Tax (Appeals) forthe assessment year 2011‐12 and respondents beprohibited from proceedings further against thepetitioner pursuant to the order dated 7.2.2014 forthe assessment year 2011‐12 for recovery duringpendency of the writ petition and if any recoveryproceeding is initiated against the petitioner, thesame be declared illegal and be quashed. Shri Sanjay Jhanwar, learned counsel for thepetitioner has submitted that the petitioner had toapproach this Court at the time when his accountswere attached pending appeal before the RS/47 Commissioner of Income Tax (Appeals). It isinformed that the final hearing in the appealbefore the Commissioner of Income Tax (Appeals) hastaken place on 6.2.2015 and the judgement isawaited. Althoughthe respondents have filedapplication for vacation of stay order dated14.2.2014, but having regard to the factsaforestated, this Court does not find a good reasonto vacate the stay order particularly when theappeal itself has been heard finally and thejudgement is awaited. In the circumstances, the writ petition isdisposed of by making the interim order dated14.2.2014 absolute to last till disposal of theaforesaid appeal by the Commissioner of Income Tax(Appeals). (Mohammad Rafiq),J. All corrections made in the judgement/order have been incorporated in the judgement/order beingemailed. (Ravi Sharma,P.A.)emailed. (Ravi Sharma,P.A.)