Wtax/249/2020 Of Rakesh Sharma v. Assistant Commissioner Of Income Tax, Circle 2(2)(1) And Another

Court No. - 7 Case :- WRIT TAX No. - 249 of 2020 Petitioner :- Rakesh Sharma S/o Shri Ram Pal Sharma, R/o 261, Sector-1, Chiranjiv Vihar, Ghaziabad Respondent :- Assistant Commissioner Of Income Tax, Circle 2(2)(1) and another Counsel for Petitioner :- Swapnil Kumar,Sudhanshu Kumar Counsel for Respondents :- Krishna Agarwal Hon'ble Biswanath Somadder,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. Having heard the learned advocates for the parties and upon perusing thepapers before us, we are a bit surprised to take note of the fact even whileapproaching this Court under Article 226 of the Constitution of India, thepetitioner has taken out an application before the statutory appellateauthority essentially seeking similar relief, i.e. stay of demand. Thisamounts to an abuse of process of Court. The writ petition is liable to bedismissed on this ground alone and stands accordingly dismissed. Dismissal of this petition, however, shall not cause any prejudice to therights of the writ petitioner in respect of the merits of his applicationpending before the statutory appellate authority. Order Date :- 5.3.2020 Imroz (Biswanath Somadder,J.) (Dr. Y.K. Srivastava,J.)