Wpt v. Chief Commissioner Income Tax, Aaykar Bhawan, Civil Lines, Raipurchhattisgarh.chhattisgarh

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No.16 of 2019 Smt. Savitri Devi Mittal, Aged About 46 Years, W/o Shri MahendraMittal Near Canal Shiv Mandir Near Chandanipara, Post OfficeChampa District Janjgir - Champa Chhattisgarh.Mittal Near Canal Shiv Mandir Near Chandanipara, Post OfficeChampa District Janjgir - Champa Chhattisgarh. ---- Petitioner Versus 1. Chief Commissioner Income Tax, Aaykar Bhawan, Civil Lines, RaipurChhattisgarh.Chhattisgarh. 2. Commissioner Of Income Tax, (Appeals ) Aaykar Bhawan VyaparVihar, Bharti Nagar, Bilaspur Chhattisgarh.Vihar, Bharti Nagar, Bilaspur Chhattisgarh. 3. Tax Recovery Officer, Bilaspur Mahima Complex, Vyapar ViharBilaspur Chhattisgarh.Bilaspur Chhattisgarh. ---- Respondents For Petitioner :Shri Gary Mukhopadhayay, Advocate. For Respondent :Ms. Naushina Afrin Ali, Advocate. Order On Board By Hon'ble Shri Justice Prashant Kumar Mishra. 12/03/2019 1. Admittedly, petitioner's appeal against the order of assessment ispending before the CIT (Appeals) since 13.04.2015 and there is nointerim order staying the recovery of Income Tax dues against thepetitioner.pending before the CIT (Appeals) since 13.04.2015 and there is nointerim order staying the recovery of Income Tax dues against thepetitioner. 2. The present Writ Petition is against the order of attachment. 3. Considering the fact that petitioner's appeal is pending before the CIT(Appeals) for last about 4 years ends of justice would be served if theCIT (Appeals) is directed to decide the matter at the earliest preferablywithin a period of six weeks from today.(Appeals) for last about 4 years ends of justice would be served if theCIT (Appeals) is directed to decide the matter at the earliest preferablywithin a period of six weeks from today. 4. It is made clear that this court has not expressed any opinion on themerits of the case.merits of the case. 5. In the meanwhile, the order of attachment may continue and if theIncome Tax Authority proceeds to put the attached property to auction,the petitioner would at liberty to move an application for stay before theAppellate Authority.Income Tax Authority proceeds to put the attached property to auction,the petitioner would at liberty to move an application for stay before theAppellate Authority. Sd/- (Prashant Kumar Mishra) Judge Ayushi