Wp/3771/2023 Of M/S Abhay Makers Privated Ltd Gwalior v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF MADHYA PRADESHAT GWALIORBEFORE HON'BLE SHRI JUSTICE ROHIT ARYA & HON'BLE SHRI JUSTICE SANJEEV S KALGAONKARON THE 22[nd] OF JUNE, 2023 WRIT PETITION No. 3771 of 2023 BETWEEN:- M/S ABHAY MAKERS PRIVATE LTD GWALIORTHROUGH ITS DIRECTOR AND AUTHORIZEDSIGNATORY MR. RAJENDRA SINGH TOMAR S/O SHRISHIV CHARAN SINGH TOMAR, AGED ABOUT 61 YEARS,OCCUPATION: BUSINESS, E-80 BLAWANT NAGAR,GWALIOR (MADHYA PRADESH) (BY SHRI PAWAN DWIVEDI - ADVOCATE ) .....PETITIONER AND 1.THE PRINCIPAL COMMISSIONER OF INCOMETAX, GWALIOR, GWALIOR (MADHYA PRADESH) 2.INCOME TAX OFFICER, INCOME TAXDEPARTMENT RANGE 2 (2) GWALIOR (MADHYAPRADESH)DEPARTMENT RANGE 2 (2) GWALIOR (MADHYAPRADESH) (BY SHRI HARSHVARDHAN TOPRE - ADVOCATE ) .....RESPONDENTS This petition coming on for admission this day, JUSTICE ROHIT ARYA passed the following: ORDER The petitioner, an assessee, is before this Court invoking writ jurisdictionunder Article 226 of the Constitution of India to stay the demand raised afterassessment has been completed under Section 143 (2) of the Income Tax Act. Admittedly, an appeal has been preferred against the said assessment order under Section 246 of the Income Tax Act, which is pending. LearnedCounsel tried to prick holes in the assessment order interalia alleging that thefoundational facts and material were not available before the Assessing Officerwhile framing the assessment order to his prejudice. According to him there is aprima facie case for staying the demand raised pursuant to assessment order. We are afraid, contention so advanced cannot be countenanced underArticle 226 of the Constitution of India in the obtaining facts and circumstancesfor more than one reasons, namely:- 1. Admittedly, statutory appeal has been filed against the assessmentorder dated 29.03.2022 and the same is pending. 2. On his own showing, the petitioner has already filed an application u/s. 220 (6) of the Income Tax Act before the CIT (Appeals) as well as before theChief Commissioner. The same are pending consideration. In the fitness of things, we deem it appropriate to observe that in casesuch applications are pending before the authorities, the same may beaddressed expeditiously as the application is pending since 28.04.2022. With aforesaid, writ petition stands disposed of. It is made clear that we have not expressed any opinion on the merits of the case (ROHIT ARYA) JUDGE ar ABDUR RAHMAN 2023.06.24 12:21:39 +05'30' (SANJEEV S KALGAONKAR)JUDGE