HIGH C^URT^)F CHHATTISGARH, BILASPUR W.J». (T) No. 1138 /2010 PETITIONER RESPONDENTS Chhattisgarh State Ware Housing Corporation, 22-Anand Nagar, Raipur (CG). Vs. 1. Chief Commissioner of Incoine Tax, Raipur (C.G). 2. Commissioner of Income Tax, Raipur (C.G). 3. Joint Commissioner 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 PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA 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) SUNn^KUMAR SINHA, J, Heard on admission. Petitioner Chhattisgarh State Warehousing Corporation has filed this writ petition for the following relieffs) : (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 may kindly be held that the impugned letter/order is illegal and void. (iii) That a writ of certiorari may 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 W.P.m.No.l 138/2010 basis and till such time, the recoveiy proceedings may most kindly be stayed. (v) That if the appeal pending before fhe CIT (Appeals) goes against the peddoners, the respondents may be directed not to initiate recoveiy 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: (bt) That the operation of the impugned letter/order may most kindly be stayed dll disposal of the present petition." Mr. S. Rajeshwara Rao, leamed counsel appearing for fhe petitioner, very fairly submits that against the order of assessment for which the demand 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 relief(s) 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 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