Kailash Chand Manoj Kumar Sarraf (P) Ltd v. Asst. Commissioner Of Income Tax, Central Circle-Kota(Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR S.B. Writ Miscellaneous Application No. 157 / 2017 In S.B. Civil Writ Petition No.1398/2017 Kailash Chand Manoj Kumar Sarraf (P) Ltd., 82, Shopping Centre,Kota (Rajasthan) Through Its Director Kailash Chand, Aged About81 Years, Kothi Manak Bhawan, Subzi Mandi, Kota ----Applicant Versus Asst. Commissioner of Income Tax, Central Circle-Kota(Rajasthan) ----Respondent Connected With S.B. Writ Miscellaneous Application No. 156 / 2017 In Kailash Chand Jain, S/o Late Manak Chand Jain, Aged About 81Years, Kothi Manak Bhawan, Subzi Mandi, Kota (Rajasthan) ----Petitioner Versus Asstt. Commissioner of Income Tax, Central Circle-Kota (Rajasthan) ----Respondent _____________________________________________________ For Petitioner(s) : Shri Prakul KhuranaFor Respondent(s) : Shri Anil Mehta _____________________________________________________ HON'BLE MR. JUSTICE MOHAMMAD RAFIQ Order 06/11/2017 These misc. applications have been filed by the petitioner-assessee with the prayer that the assessment orders passed bythe assessing authority dated 16.02.2017 be quashed. Shri Prakul Khurana, learned counsel for the petitionersubmitted that this Court by judgement dated 7.3.2017 extendedthe time to conclude the proceedings pending before theSettlement Commission by three months. Though the judgementwas pronounced on 7.3.2017, but the arguments in the writpetitions were heard and the judgement was reserved on15.2.2017. All these facts were in the knowledge of therespondent-revenue, even then the assessing authority haspassed the assessment order on 16.02.2017 on the very nextdate. Now the Settlement Commission has pursuant to thejudgement passed by this Court on a subsequent date i.e.11.05.2017, decided the matter on merits. The assessment orderpassed by the assessing authority should be therefore declarednullity. I am afraid in misc. applications filed in decided writpetitions, such a prayer cannot be granted. It would be howeveropen to the petitioner-assessee to challenge the assessment orderin an independent writ petition on the grounds, which he hasalleged in these applications or on any other ground, which maybe available to him in law. With that observation, the applications are disposed off. The application nos.24477/17 and 24478/17 also standdisposed off. Office to place a copy of this order in connected matter. RS/9-10 (MOHAMMAD RAFIQ)J.