Rajasthan High Court - Jodhpur
Bombay Builders vs Principal Comm. Of Income Tax on 21 February, 2022
Bench: Manindra Mohan Shrivastava, Madan Gopal Vyas
HIGH COURT OF JUDICATURE FOR RAJASTHAN
JODHPUR
D.B. Civil Writ Petition No. 756/2020
Bombay Builders
----Petitioner
Versus
Principal Comm. Of Income Tax
----Respondent
For Petitioner(s) : Mr. Shafi Mohammad Chouhan
through V.C.
Mr. V.R. Choudhary.
For Respondent(s) : Mr. K.K. Bissa, AGC with Mr. G.S.
Chouhan.
HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA
HON'BLE MR. JUSTICE MADAN GOPAL VYAS Order 21/02/2022 Heard on application for vacating the stay order. Even though the learned counsel for the Revenue Department would submit that the dates shown in the order of assessment and the demand notices and other notices issued may have some discrepancies, effectively, the demand notices only succeeded to the assessment order dated 17.12.2019.
Taking into consideration the operative reason why this Court passed the interim order in favour of the writ petitioner and the justification provided by the respondent, we are not inclined to vacate the interim order as even according to the documents of the respondent, demand precedes the assessment.
Application for vacating the stay order is dismissed. List after two weeks for further orders. (MADAN GOPAL VYAS),J (MANINDRA MOHAN SHRIVASTAVA),J 24-a.asopa/-
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