CWP-4341/2010 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. *** SB CIVIL WRIT PETITION NO.4341/2010 Krishi Upaj Mandi Samiti, Chaksu District, Jaipur Versus. Commissioner of Income Tax (Appeals)-III, Jaipur and anr. DATE OF ORDER : 02/04/2010 HON'BLE MR. JUSTICE AJAY RASTOGI *** Mr. Rajendra Prasad , for petitioner. Instant writ petition has been filed against the order of assessment made by the Assessing Authority in exercise of powers under Section 201(1)/201(1A) of the Income Tax Act,1961 for the financial year in question. Earlier show cause notice for not deducting the TDS under the provisions of Section 194C, 194J and 194A for the respective financial year was served upon the petitioner and after affording opportunity of hearing and taking the material, which the petitioner placed on record before the Assessing Authority, assessment was made by the Authority vide order dated 11/02/2010. Since the order passed by the Assessing Authority is appealable before the Commissioner of Income Tax, indisputably appeal has been preferred by the petitioner and the application, which was filed for grant of interim relief under Section 220(3) of the Act, 1961, was rejected by the Assessing Authority vide order dated 18/03/2010. CWP-4341/2010 2 Counsel for petitioner has tried to draw attention of this Court towards the provisions which have been invoked by the Assessing Authority in holding that in absence of TDS being not deducted in the financial year in question, the petitioners are liable to pay the tax, is in contravention of the provisions of the Income Tax Act and has further tried to convince this Court that Section 194C, 194J and 194A of the Act, 1961 are not attracted in the facts of the instant case. There may be some merit in what has been urged by counsel for the petitioner but as the appeal has been preferred and the order of Assessing Authority is subject to appeal which has already been preferred and the submissions, which have been made by counsel before this Court, are available for him to raise before the Appellate Authority before whom the appeals are pending and that being so, the Appellate Authority will certainly examine the material on record while taking its decision in examining the merits of the assessment order, which is impugned but if any opinion is expressed by the Court at this stage, it may cause prejudice to either of the parties. In view of the alternative remedy available to the petitioner against the order of assessment impugned in the instant writ CWP-4341/2010 3 petition, which has been availed by him, this Court is not inclined to exercise its extra- ordinary jurisdiction under Article 226 of the Constitution of India. Consequently, the writ petition fails and is hereby dismissed. However, looking to the nature of controversy being raised, it is expected from the Appellate Authority to decide the appeal expeditiously in accordance with law. [AJAY RASTOGI], J. Raghu/p.3/ 4341-CW-2010-final.doc