..:-'%: K-as^,, HIGH COURT QFCHHATTISGARH, BILASPUR W. P. IT t No. 1140 /2010 PETITIONER RESPONDENTS Chhattisgarh State Ware Housing Corporation, 22-Anand Nagar, Raipur (CG). Vs. 1. Chief Commissioner of Income Tax, Raipur(C.G). 2. Commissioner of Incorae Tax, Raipur (C.G). 3. Joint Comjnissioner of Income Tax, Range-I, Raipur (C.G) 4. Assistant Commissioner of Income Tax- 1(2), Central Revenue Building, Civil Lines, Raipur (C.G). WRIT PEimnON UNDER A'KtICLE 226 OF THE CONSTITUTION OFJNDIA Apsearance: 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) SUNIL KUMAR SINHA, J, Heard on admission. Petitioner Chhattisgarh State Warehousing Corporation has filed this writ petition for the following relief(s) : {10) RELIEF(s) 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 niay kindly be held that the impugned letter/order is illegal and void. (iii) That a writ of certiorari raay kindly be issued for quashing the Annexure P/1 as illegal and without jurisdiction. (iv) 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 '•& ^. •^•>-si^.^ 9~—^' •aeaas W.P.m.No.1140/2010 basis and till such time, the recovery proceedings may most kindly be stayed. (v) That if the appeal pending before the CIT (Appeals) goes against the petitioners, the respondents may be directed not to initiate recovery proceedings during the period available for filing appeal. (vi) That since identical issue is in appeal before the ITAT for assessment year 2003-04, the Tribunal may be directed to take up appeals for subsequent assessment years alongwith the pending appeal. (vii) That the respondents may kindly be directed to refund the disputed demand, recovered if any, during the pendency of this petition. (viii) Any other relief appropriate may kindly be granted to the petitioner under above circumstances. INTERIM RELIEF: (bc) That the operadon of the impugned letter/order may most kindly be stayed till disposal of the present petition." Mr. S. Rajeshwara Rao, learned counsel appearing for the petitioner, veiy fairly subinits that against the order of assessment for which the deraand has been raised, an appeal is pending before the Commissioner of Income Tax (CIT) (Appeals), Raipur. He further submits that no application for stay has been filed before the said appellate authority so far. Since the petitioner has availed the statutory remedy of appeal and the said appeal is pending before the appellate authority, I am not inclined to entertain this petition for the relieffs) claimed 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 relief(s) before the appellate aufhortty itself. With the above observation, the writ petition stands finally disposed of. There shall be no order as to costs. __——•- Sd/- SunilKumarsinha Judge