W.j'.jtj Jio v. Wmt^ Petit!Qn_Under_ Article 226^ Of Tse Constitutionoflindja

HIGH COURT OF CHHAmSGARH, BILASPUR W.j'.JTJ Jio. 113972010 PETITIONERChhattisgarhStateWareHousingCorporation, 22-Anand Nagar, Raipur(CG).Corporation, 22-Anand Nagar, Raipur(CG). Vs. RESPONDENTS1.ChiefCommissionerof IncomeTax,Raipur (C.G).Raipur (C.G).2.Conimissioner of Income Tax, Raipur(C.G).(C.G).3.JointCommissionerof IncoineTax,Range-I, Raipur (C.G)Range-I, Raipur (C.G)4.Assistant Commissioner of Income Tax-1(2),Central Revenue Building,CivilLines, Raipur (C.G).1(2),Central Revenue Building,CivilLines, Raipur (C.G). WMT^ PETIT!QN_UNDER_ ARTICLE 226^ OF TSE CONSTITUTIONOFLINDJA Appearance: 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) SUN1L KUMAR SINHA, J, Heard on admission. Petitioner Chhattisgarh State Warehousing Corporation hasfiled this writ petition for the following relief(s) : (10)RELIEFfsl 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 may kindly be held that the impugnednotice and orders are illegal and void.notice and orders are illegal and void. (iii)That a writ of certiorari may kindly be issued forquashing the Annexure P/ 1 as Ulegal and withoutjurisdiction.quashing the Annexure P/ 1 as Ulegal and withoutjurisdiction. (iv)That respondent no.3 may kindly be directed todispose of the stay application on priority basisthrough a speaking and well reasoned order.dispose of the stay application on priority basisthrough a speaking and well reasoned order. -,"sS*iu:-<;.-. (v)That the Income Tax Appellate Tribunal maykindlybedirectedtodisposeoftheStayapplication on priority basis through a speakingand well reasoned order and till such time, therecoveiy proceedings may most kindly be stayed.kindlybedirectedtodisposeoftheStayapplication on priority basis through a speakingand well reasoned order and till such time, therecoveiy proceedings may most kindly be stayed.(vi)That the appellate authorities may kindly bedirected to dispose of the pending appeals as perlaw and as per settled legal position on prioritybasis and till such time, the recovery proceedingsmay most kindly be stayed.directed to dispose of the pending appeals as perlaw and as per settled legal position on prioritybasis and till such time, the recovery proceedingsmay most kindly be stayed. (vii)That the respondents may kindly be directed torefund the disputed demand, recovered if any,during fhe pendency of this petition.refund the disputed demand, recovered if any,during fhe 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: (ix)That the operation of the impugned notices/orders may most kindly be stayed till disposal ofthe present petition."orders may most kindly be stayed till disposal ofthe present petition." Mr. S. Rajeshwara Rao, learned counsel appearing for thepetitioner, veiy fairly submits that against the order of assessmentfor which the demand has been raised, an appeal is pending beforethe Income Tax Appellate Tribunal (ITAT), Bench at Bilaspur (C.G). Since the petitioner has availed the statutory reinedy ofappealand fhe said appeal is pending before the appellate authority, I amnot inclined to entertain this petition for the relieffs) claiined 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 relieffs) before the appellateauthority itself. With the above observation, the writ petition stands finallydisposed of. There shall be no order as to costs. Sd/-