M/S.ed Mohammad Nizamuddin v. Income Tax Officer (Tds)-2 Jaipur & Another (S.b. Civil Writ Petition

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH ORDER M/s.Ed Mohammad Nizamuddin Vs. Income Tax Officer (TDS)-2 Jaipur & Another (S.B. Civil Writ Petition No.6794/2015) Date of Order: September 09, 2015. PRESENT HON'BLE MR. JUSTICE ALOK SHARMA Mr. Mahendra Gargieya, for the petitioner.Mr. R.B. Mathur, for respondents. BY THE COURT: A challenge has been made to the assessment order dated 31-3-2015 passed by Income Tax Officer (TDS)-3 Jaipur passed underSection 206C(6A)/ 206C(7) Income Tax Act, 1961 (hereinafter `theAct of 1961'). Mr. R.B. Mathur appearing on behalf of respondentdepartment has taken a preliminary objection to the verymaintainability of the writ petition, and submitted that as theimpugned order is amenable to a remedy of appeal under Section246A of the Act of 1961, the petition not be entertained. He hasfurther submitted that in fact such an appeal against the impugnedorder dated 31-3-2015 has been filed by the petitioner before the appellate authority. Counsel for the petitioner fairly concedes that an appealagainst the impugned order dated 31-3-2015 has been filed. Hehowever expressed his apprehension as to whether the order ofassessment under Section 206C(6A)/ 206C(7) of the Act of 1961 isamenable to appeal. That however is negated by a categoricalsubmission of the counsel for the respondent department that theorder dated 31-3-2015 is appellable order in view of the plainlanguage of Section 246A of the Act of 1961. Reference for thepurpose has been made to Section 246A of the Income Tax Act asamended effective 1-6-2015, by the Finance Act, 2015 whereunderan appeal at the instance of “Any Collector”, as the petitioner isaggrieved of an order of assessment is maintainable. In the facts above and submissions made, I would bedisinclined to entertain the writ petition and dismiss it for reason ofavailability of alternative remedy of statutory appeal. At this stage, counsel for the petitioner has prayed for aninterim protection till disposal of the statutory appeal against theimpugned order of assessment dated 31-3-2015. I am, however, notinclined to entertain the prayer of the petitioner. It is an admittedfact that along with an appeal under Section 246A of the Act of1961 an application for interim protection has also been filed before the Appellate Authority. It is for the petitioner to pursue the saidappeal and application for interim protection. The appellate Authority is, however, directed to address anddecide the application for interim protection filed by the petitioneralong with the appeal against the impugned order dated 31-3-2015within a period of four weeks from the date of receipt of certifiedcopy of this order. The appeal filed by the petitioner against theimpugned order dated 31-3-2015 itself be decided within a period of six months thereafter. The writ petition stands disposed of accordingly. arn/ (Alok Sharma), J. All corrections made in the order have been incorporated in the order being emailed. Arun Kumar Sharma, Private Secretary.