Iv. By An Appropriate Writ, Order Or Direction Therespondents Be Directed To Grant Interest Oninterest Under Section 244A Of The Income Taxact 1961 v. By An Appropriate Writ, Order Or Direction Inthe Nature Of Mandamus To Direct Therespondents Be Directed To Compensate Thepetitioners Towards The Cost For The E

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 8900/2014 1. Shri Kamal Mohan Gupta, House No. 35 , Sardar Singh Nagar,Agra Road, Village & post Kanota Tehsil Bassi, Jaipur. 2. Shri Chander Prakash Soni, F-4 Tulsidas Marg, Brahampuri,Jaipur. ……….PetitionersVersus 1. Addiitional Director Income Tax, ADIT Unit 1(1) AIU, Aayakar Bhavan, Kolkata. 2. Additional Director of Income Tax, Investigation 1, C- Scheme jaipur 3. The Commissioner aof Income Tax-III, statue Circle , C- Scheme , jaipur 4. Income Tax Officer ward -7(3),NCRB,Jaipur. …..Respondents For Petitioner(s) : Mr. Gunjan PathakFor Respondent(s): Mr. Sameer Jain HON'BLE MR. JUSTICE INDERJEET SINGH Order 03/01/2019 This writ petition has been filed by the petitioner with thefollowing prayers:- “It is therefore, most respectfully prayed that : 1. By an appropriate writ, order or direction inthe nature of mandamus to direct theRespondent No. 1, Respondent no 2, RespondentNo 3 and Respondent No. 4 to complete theproceedings, if any, pending in the matter of thepetitioners with immediate effect upon thepetitioners successfully demonstrating thesource of the seized assets. II. By an appropriate writ, order or direction inthe nature of mandamus , qua warranto,prohibition to direct the Respondents toimmediately release the stock in trade being thegold studded jewellery belonging to thepetitioners. III. The Petitioners be granted the interest asper the provisions of section 132B (4)(a) of theAct of 1961, based on the above mentionedsubmissions. IV. by an appropriate writ, order or direction theRespondents be directed to grant interest oninterest under section 244A of the Income TaxAct 1961. V. By an appropriate writ, order or direction inthe nature of mandamus to direct theRespondents be directed to compensate thepetitioners towards the cost for the entireproceedings from the date of seizure. VI. by an appropriate writ, order or direction anyother relief deemed beneficial to the humblepetitioner be also awarded. VII. This writ petition be allowed with costs.” During pendency of this writ petition, the Assessing Authorityhas passed the final order on 22.03.2016, against which thepetitioner-assessee has preferred an appeal under Section 246-Aof the Income Tax Act and the same as informed by counsel forthe parties is pending before the Appellate Authority. In my considered view, the writ petition filed by thepetitioner-assessee under Article 226 of the Constitution of Indiais not maintainable as the order of assessment is under challengebefore the Appellate Authority. In that view of the matter, the writ petition is dismissed witha direction to the Appellate Authority to decide the appeal filed bypetitioner-assessee within a period of two months. (INDERJEET SINGH),J Jyoti/38