Wp/5937/2010 Of M/S. Sri Harsha Constructions v. The Assistant Commissioner (Income Tax), Circle -6(1)

THE HONOURABLE SRI JUSTICE B.PRAKASH RAOAND THE HONOURABLE SRI JUSTICE G.CHANDRAIAHWRIT PETITION NO. 5937 OF 2010 JUDGMENT: (PER BPR,J) Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner andalso Sri S.R.Ashok, learned Standing Counsel for the Income Tax andat their request the writ petition is being disposed of at the admissionstage. In this writ petition filed under Article 26 of the Constitution ofIndia the only grievance of the petitioner in brief is that in spite ofpendency of regular appeal as against the orders imposing the liabilityand also moving the application before the assessing authority on 29-01-2010, the respondents have issued garnishee notice dated 9-3-2010 and are proceeding. Hence, the writ petition. Having heard the learned counsel and on perusal of the material,it is seen that there is no dispute with regard to the fact that the regularappeal is pending where the petitioner has filed an application seekingfor stay and the same is yet to be disposed of. That apart the petitioneralso filed an application on 29-01-2010 before the assessing authority,which is yet to be disposed and yet the present garnishee proceedingshave been issued. Having regard to the application as such ispending before the assessing authority which is filed on 29-01-2010,there is no need to proceed further on merits. In the circumstances, the writ petition is accordingly disposed ofdirecting the respondent No.1 to dispose of the application filed by thepetitioner on 29-01-2010 and till that date the garnishee notice dated 9-3-2010 issued by the 1[st] respondent shall not be given effect to. Nocosts. DATED: 15[th] March, 2010Grk Note: Furnish wire atParty’s cost. grk _______________ B.PRAKASH RAO,J _______________ G.CHANDRAIAH,J