Nagendra Singh, Aged 50 Years v. The Principal Commissioner Of Income Tax, Income Taxdepartment, Bikaner.department, Bikaner

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR S.B. Civil Writ No. 3551/2017 Nagendra Singh, aged 50 years, S/o Late Sh. Thakur MangalSingh Legal Heir of Late Smt. Ratan Kanwar, R/o Sankhu House,Kuchilpura, Bikaner. ----Petitioner Versus 1. The Principal Commissioner of Income Tax, Income TaxDepartment, Bikaner.Department, Bikaner. 2. Income Tax Officer Ward-2 (1), Bikaner. ----Respondents For Petitioner(s) : Mr. Sundeep Bhandawat.For Respondent(s): Mr. K.K. Bissa.For Respondent(s): Mr. K.K. Bissa. HON'BLE MR. JUSTICE SANGEET LODHA 19/01/2019 Order This petition is direction against the demand notice dated22.12.2016 (Annex.4) issued by the Income Tax Officer Ward-2(1), Bikaner, whereby the petitioner is directed to depositoutstanding dues, a sum of Rs.3,95,71,690/-, for the AssessmentYear 2012-13. Admittedly, the petitioner has already preferred appealagainst the assessment order passed by the Assessing Officerbefore the C.I.T. (Appeals), Bikaner. The present writ petition wasfiled for the reason that C.I.T. (Appeals), Bikaner, has nojurisdiction to pass interim order staying the recovery of thedemand pending disposal of the appeal. On 28.03.2017 while issuing notices to the respondents, aninterim order was passed by this Court in favour of petitioner inthe following terms: “In the meanwhile and until the next date, nocoercive action shall be taken against the petitioner forrecovery of impugned demand provided the petitionerfurnishes solvent surety for Rs.3,95,71,690/- to thesatisfaction of the Income Tax Officer, Ward-2 (1),Bikaner, within a period of one month.” Learned counsel appearing for the respondents fairlysubmitted that since the interim order is operative for last abouttwo years, on the facts and circumstances of the case, it would beappropriate that the C.I.T. (Appeals), Bikaner, is directed todispose of the pending appeal within stipulated time and theinterim order passed by this Court, as aforesaid, may be continuedtill disposal of the appeal. Learned counsel appearing for the petitioner is agreeable fordisposal of writ petition in the manner suggested by the counselfor the Revenue. Accordingly, the writ petition is disposed of with a directionto C.I.T. (Appeals), Bikaner, to decide the appeal preferred by thepetitioner against the assessment order for the A.Y. 2012-13,within a period of two months from the date of receipt of certifiedcopy of the order. Till the disposal of the appeal, the interim orderpassed by this Court shall continue. 36-DJ/- (SANGEET LODHA),J