MC 67/2011 BEFORE THE HON’BLE MR. JUSTICE HRISHIKESH ROY Heard Ms. N. Hawelia, learned Counsel appearing for the applicant. Also heard Mr . U. Bhuyan, learned Standing Counsel for the Income Tax Department. The applicant seeks stay of further proceeding in pursuant to the notic e dated 9.9.2010 and 16.9.2010 issued under Section 142(1) of the Income Tax Act , 1961 (hereinafter referred to as the Income Tax Act ) to the applicant by the Income Tax Authorities of the Central Cirle-8, New Delhi. Ms. Hawelia contends that necessary Return for the year 2009-2010 was filed before the Assistant Com missioner of Income Tax, Christian Basti, Guwahati and therefore the proceeding initiated by the authorities at New Delhi should be stayed by the Court. However the learned Standing Counsel for the Income Tax Department point s out that Assessment Records were transferred to New Delhi as far back as on 2 5th March 2009 and in respect of the applicant assessee, no papers are available with the authorities at Guwahati. Accordingly the prayer made by the applicant is opposed by Mr. U. Bhuyan, the learned Senior Counsel. Having regard to the fact that the Income Tax Records were transferred n early 2‰ years back to the authorities at New Delhi and the assessment process has already been initiated by the said authorities, I see no justification to al low this application for stay of the notice(s) issued under Section 142(1) of t he Income Tax Act by the authorities at New Delhi. However, since the applicant has questioned the jurisdiction of the Inco me Tax Authorities of the New Delhi to process the assessment, the order passe d by the said authorities at New Delhi is made subject to the result of the wri t petition i.e. WP(C) 2043/2009. Misc. case is disposed of accordingly.