Rajasthan High Court - Jaipur
M/S Gehna vs Commisoner Of The Incom Tax Anr on 10 May, 2010
Author: Ajay Rastogi
Bench: Ajay Rastogi
In the High Court of Judicature for Rajasthan
Jaipur Bench
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Civil Writ Petition No.6064/2010
M/s Gehna Versus Commnr IT (Central) & Anr
Date of Order ::: 10/05/2010
Hon'ble Mr. Justice Ajay Rastogi
Mr. Sanjay Singhal for Mr. V.Lodha, for petitioner
Counsel inter-alia submits that against final order of assessment year 1998-99 passed by Income Tax Appellate Tribunal (ITAT), D.B.Income Tax Appeal-27/2008 was preferred by petitioner-Firm, which was admitted vide order dt.24/09/2008 however, further interim order has been passed against respondents not to take any ceorcive action for recovery of the amount; but further proceedings were initiated regarding penalty for assessment year 1998-99 U/s 271(1)(C) of Income Tax Act, 1961 and finally the appeal has been filed before ITAT alongwith stay application but it is still pending and at this stage, notice (Ann.7) has been issued by ITO U/r 83 of 2nd Schedule to the IT Act, 1961 on 09/04/2010 which is nothing but a threat to the petitioner-Firm particularly when proceedings are pending before ITAT.
Issue notice alongwith a copy of this order to respondents returnable within four weeks as to why petition may not be finally disposed of at admission stage. Notices be given Dasti, if desired. PF & Notices be filed within one week, failing which writ petition shall stand dismissed without reference to this Court.
In the meanwhile, operation of summon to defaulter dt.09/04/2010 (Ann.7) U/r 83 of 2nd Schedule to the IT Act issued by Tax Recovery Officer (Income Tax) (Central) Jaipur to petitioner-Firm shall remain stayed till further orders.
Stay order will be effective only after service upon respondents.
(Ajay Rastogi), J.
K.Khatri/p2/ 6064CW2010-May10-IsStyIT.doc