M/S Mishra Brothers v. The Incometax Officer, Ward

// 1 // IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR ORDERINS.B. Civil Writ Petition No.10732/2014WithStay Application No.10007/2014 M/s Mishra Brothers Vs. The IncomeTax Officer, Ward No.1, Sawaimadhopurand Others Date of Order ::: 04.02.2015 PresentHon'ble Mr. Justice Mohammad Rafiq Shri Budhi Prakash Sharma, counsel for petitionerSmt. Parinitoo Jain, counsel for the respondents#### By the Court:- This writ petition has been filed by petitionerwith prayer that assessment order dated 27.03.2014(Annexure-8) and notice dated 01.08.2014 (Annexure-10)be quashed and set aside. It is contended thatpetitioner has filed this writ petition because duringpendency of appeal before the Commissioner of IncomeTax (Appeals), the respondents attached the property ofthe petitioner. Learned counsel for respondents submitted thatpetitioner having already filed appeal before the CIT(Appeals) this writ petition may not be maintainable.It is argued that attachment order has been withdrawnand, therefore, even the prayer with regard therewithhas become infructuous. Learned counsel for petitioner rejoined andsubmitted that attachment has been withdrawn onlypartially and not completely and that too onpetitioner's filing an undertaking that if the appealis dismissed by the CIT (Appeals), the petitioner shallsatisfy the entire demand. Having regard to the fact that already againstthe order, which is impugned in present writ petition,the petitioner has availed the remedy before the CIT(Appeals), a parallel remedy of writ petition cannot beavailed of. However, it is observed that the petitionershall make appropriate application before the CIT(Appeals), who shall consider and decide the samewithin one month from the date of its making if theappeal itself is not decided before that date. With that direction, the writ petition isdisposed of. This also disposes of stay application. (Mohammad Rafiq) J. Giriraj Prasad JaimanPS-cum-JWPS-cum-JW