Wp/9952/2022 Of The Nimar Automobiles v. Office Of The Income Tax Officer

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFOREHON'BLE SHRI JUSTICE SHEEL NAGU &HON'BLE SHRI JUSTICE MANINDER S BHATTION THE 4[th] OF MAY, 2022 WRIT PETITION No. 9952 of 2022 Between:-THE NIMAR AUTOMOBILES THROUGH ITSPARTNER SHRI ANIMESH S/O SHRI NARESHCHANDRA HUMAR, RESIDING AT 98 SANTOSHNAGAR, INDORE ROAD, KHANDWA (M.P.) - 450001 (BY MS PREENA SALGIA - ADVOCATE ) .....PETITIONER AND1.OFFICE OF THE INCOME TAX OFFICER, WARD-1,KHANDWA AAYKAR BHAWAN, CIVIL LINES,KHANDWA (M.P.) 2.ADDITIONAL COMMISSIONER OF INCOME TAXRANGE-4, INDORE AAYKAR BHAWAN, OPPOSITEWHITE CHURCH ROAD, RESIDENCY AREA,INDORE (M.P.) 3.PRINCIPAL COMMISSIONER OF INCOME TAXINDORE-2, AAYKAR BHAWAN, OPPOSITE WHITECHURCH ROAD, RESIDENCY AREA, INDORE(M.P.) 4.OFFICE OF NATIONAL FACELESS ASSESSMENTCENTRE, DIRECTORATE OF INCOME TAX,THROUGH ASSESSING OFFICER, AAYKARBHAWAN, SECTOR-3, VAISHALI, GHAZIABAD (U.P.)-201010 5.THE UNION OF INDIA THROUGH THE SECRETARY,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI - 1100016.HDFC BANK LTD., HAVING ITS REGISTEREDOFFICE AT HDFC BANK HOUSE, SENAPATI BAPATMARG, LOWER PAREL (W), MUMBAI(MAHARASHTRA) - 400013.....RESPONDENTS(RESPONDENTS NO.1, 2 & 3 BY SHRI SANJAY LAL - ADVOCATE)This petition coming on for orders this day, JUSTICE SHEEL NAGUpassed the following: ORDER 2assailing the show-cause notice issued u/S.148 of the Income Tax Act, 1961pertaining to assessment year 2013-14. 2 . During course of arguments, learned counsel for the Revenue Shri Sanjay Lal informs that pursuant to issuance of the impugned notice, assessment orderhas already been passed, against which the petitioner has preferred an appealu/S.246-A of the Income Tax Act, which is pending adjudication. 3. In view of above revelation, this Court refrains from exercising writjurisdiction under Article 226 of the Constitution of India since the petitioner hasalready availed remedy available under the statute. 4 . At this juncture, learned counsel for petitioner submits that direction forexpeditious disposal of appeal and as well as application for stay in the appeal, be issued. 5. Without commenting upon merits of the matter, this Court declininginterference on merits disposes of this petition with a direction to appellateauthority-respondent No.2 & 3 to consider appeal and as well as application forstay, if any, as expeditiously as possible. 6. With the above said direction, writ petition stands disposed of. (SHEEL NAGU)JUDGEDV (MANINDER S BHATTI)JUDGE Digitally signed by DINESH VERMA Date: 2022.05.09 10:45:59 +05'30'