HIGH COURT OF CHHAmSGARH, BILASPUR W.j'.JTJ Jio. 113972010 PETITIONER RESPONDENTS Chhattisgarh State Ware Housing Corporation, 22-Anand Nagar, Raipur (CG). Vs. 1. Chief Commissioner of Income Tax, Raipur (C.G). 2. Conimissioner of Income Tax, Raipur (C.G). 3. Joint Commissioner of Incoine Tax, Range-I, Raipur (C.G) 4. Assistant Commissioner of Income Tax- 1(2), Central Revenue Building, Civil Lines, Raipur (C.G). WMT^ PETIT!QN_UNDER_ ARTICLE 226^ OF TSE CONSTITUTION OFLINDJA Appearance: Mr. S. Rajeshwara Rao, counsel for the petitioner. Mrs. V. Shraddha, on behalf of Mr. Rajeev Shrivastava, counsel for the respondents on advance copy. ORAL ORDER (18.03.2010) SUN1L KUMAR SINHA, J, Heard on admission. Petitioner Chhattisgarh State Warehousing Corporation has filed this writ petition for the following relief(s) : (10) RELIEFfsl SOUGHT: (i) That this Hon'ble Court may kindly be pleased to summon the original record from respondent no.4 for its kind perusal. (ii) That it may kindly be held that the impugned notice and orders are illegal and void. (iii) That a writ of certiorari may kindly be issued for quashing the Annexure P/ 1 as Ulegal and without jurisdiction. (iv) That respondent no.3 may kindly be directed to dispose of the stay application on priority basis through a speaking and well reasoned order. -,"sS*iu:-<;.-. W.P. m.No.l 139/2010 !A (v) That the Income Tax Appellate Tribunal may kindly be directed to dispose of the Stay application on priority basis through a speaking and well reasoned order and till such time, the recoveiy proceedings may most kindly be stayed. (vi) That the appellate authorities may kindly be directed to dispose of the pending appeals as per law and as per settled legal position on priority basis and till such time, the recovery proceedings may most kindly be stayed. (vii) That the respondents may kindly be directed to refund the disputed demand, recovered if any, during fhe pendency of this petition. (viii) Any other relief appropriate may kindly be granted to the petitioner under above circumstances. INTERIM RELIEF: (ix) That the operation of the impugned notices/ orders may most kindly be stayed till disposal of the present petition." Mr. S. Rajeshwara Rao, learned counsel appearing for the petitioner, veiy fairly submits that against the order of assessment for which the demand has been raised, an appeal is pending before the Income Tax Appellate Tribunal (ITAT), Bench at Bilaspur (C.G). Since the petitioner has availed the statutory reinedy ofappeal and fhe said appeal is pending before the appellate authority, I am not inclined to entertain this petition for the relieffs) claiined by. the petitioner. The writ petition, therefore, is dismissed at the motion stage itself. However, the petitioner would be at liberty to file/press appropriate application for the suitable relieffs) before the appellate authority itself. With the above observation, the writ petition stands finally disposed of. There shall be no order as to costs. Sd/- Sunil Kumar Sinha Judge