1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO.775 OF 2010 (M/s. Redworth Equifin Pvt. Ltd. vs. Commissioner of Income Tax-II and another) __________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : D.D. SINHA AND F.M. REIS, JJ. DATED : MARCH 26, 2010 Heard Shri Thakar, learned Counsel for the petitioner, and Shri Parchure, learned Counsel for the respondents. The petition is directed against the alleged order passed under Section 127 of the Income Tax Act, 1961. Shri Thakar, learned Counsel for the petitioner, states that as per submissions filed by the respondents, the date of the said order is 8.2.2008 passed by the Commissioner of Income Tax-III. It is submitted that after the said order came to be passed by the Authorities, assessment orders were 2 also passed by the Authorities, which are impugned in this petition. Shri Parchure, learned Counsel for the respondents, states that the respondents have filed submissions and in para (3) of the said submissions, it is stated that the petitioner has alternate remedy of appeal under Section 246-A of the Income Tax Act before the Commissioner of Income Tax. It is further stated therein that the petitioner has already filed appeals against the orders of assessment, which are pending consideration before the appellate Authority and the petitioner can raise all the questions, which are raised in the present petition pertaining to validity of the orders passed by the Authorities under Section 127 of the Income Tax Act as well as jurisdiction exercised by them under the said Section before the appellate Authority. In view of statements made in the affidavit as well as by Shri Parchure, Shri Thakar, learned Counsel for the petitioner, seeks permission to withdraw the petition and prays that the issues raised in the petition may be kept open. It is also brought to the notice of this Court that the issue 3 pertaining to validity of the orders passed by the Authority under Section 127 of the Income Tax Act as well as jurisdiction exercised by the Authorities under the said Section has already been raised in the appeals preferred by the petitioner under Section 246-A of the Income Tax Act before the appellate Authority. Shri Thakar, learned Counsel for the petitioner, and Shri Parchure, learned Counsel for the respondents, have no objection if the appellate Authority decides the issue pertaining to Section 127 of the Income Tax Act as a preliminary issue before considering the appeals on merits. In the circumstances, the petition is disposed of as withdrawn by keeping the issues raised in the petition open. Needless to mention that it is open for the appellate Authority to decide the above referred issue as a preliminary issue. JUDGE JUDGE khj 4