Mrs v. Oral Order(18.03.2010

HIGH COURT QFCHHATTISGARH, BILASPUR W. P. IT t No. 1140 /2010 WRIT PEimnON UNDER A'KtICLE 226 OF THE CONSTITUTIONOFJNDIA Apsearance: Mr. S. Rajeshwara Rao, counsel for the petitioner. Mrs. V. Shraddha, on behalf of Mr. Rajeev Shrivastava, counselfor the respondents on advance copy. ORAL ORDER(18.03.2010) SUNIL KUMAR SINHA, J, Heard on admission. Petitioner Chhattisgarh State Warehousing Corporation has filed this writ petition for the following relief(s) : {10)RELIEF(s) SOUGHT : (i)That this Hon'ble Court may kindly be pleased tosummon the original record from respondent no.4for its kind perusal.summon the original record from respondent no.4for its kind perusal. (ii)That it niay kindly be held that the impugnedletter/order is illegal and void.letter/order is illegal and void. (iii)That a writ of certiorari raay kindly be issued forquashing the Annexure P/1 as illegal and withoutquashing the Annexure P/1 as illegal and withoutjurisdiction. (iv)That the appellate authorities may kindly bedirected to dispose of the pending appeals as perlaw and as per settled legal position on prioritydirected to dispose of the pending appeals as perlaw and as per settled legal position on priority '•&•^•>-si^.^ ^.9~—^'•aeaas basis and till such time, the recovery proceedingsmay most kindly be stayed. (v)ThatiftheappealpendingbeforetheCIT(Appeals)goesagainstthepetitioners,therespondentsmaybedirectednottoinitiaterecovery proceedings during the period availablefor filing appeal.(Appeals)goesagainstthepetitioners,therespondentsmaybedirectednottoinitiaterecovery proceedings during the period availablefor filing appeal.(vi)That since identical issue is in appeal before theITAT for assessment year 2003-04, the Tribunalmaybedirectedtotakeupappealsforsubsequentassessmentyearsalongwiththepending appeal.ITAT for assessment year 2003-04, the Tribunalmaybedirectedtotakeupappealsforsubsequentassessmentyearsalongwiththepending appeal.(vii)That the respondents may kindly be directed torefund the disputed demand, recovered if any,during the pendency of this petition.refund the disputed demand, recovered if any,during the pendency of this petition. (viii)Any other relief appropriate may kindly be grantedto the petitioner under above circumstances.to the petitioner under above circumstances. INTERIM RELIEF: (bc)That the operadon of the impugned letter/ordermay most kindly be stayed till disposal of thepresent petition."may most kindly be stayed till disposal of thepresent petition." Mr. S. Rajeshwara Rao, learned counsel appearing for thepetitioner,[veiy][ fairly][ subinits][ that][ against][ the][ order][ of][ assessment]for which the deraand has been raised, an appeal is pending beforethe Commissioner of Income Tax (CIT) (Appeals), Raipur.He furthersubmits that no application for stay has been filed before the saidappellate authority so far. Since the petitioner has availed the statutory remedy of appealand the said appeal is pending before the appellate authority, I amnot inclined to entertain this petition for the relieffs) claimed by thepetitioner. The writ petition, therefore, is dismissed at the motion stageitself.However, the petitioner would be at liberty to file/pressappropriate application for the suitable relief(s) before the appellateaufhortty itself. With the above observation, the writ petition stands finallydisposed of. There shall be no order as to costs. __——•-