HIGH COURT OF CHHATTISGARH AT BILASPUR WPT 281 of 2017. Smt. Bharti Verma W/o Shri Avinash Chandra Verma, aged about 57 Years, R/o Main Road, New Cloth Market, Pandri, Raipur, Chhattisgarh Petitioner Versus 1. Principal Commissioner Of Income Tax 1, Raipur Central Revenue Building, Civil Lines, Raipur, Chhattisgarh 2. Income Tax Officer- 3 (3), Raipur Central Revenue Building, Civil Lines, Raipur, Chhattisgarh 3. Union Of India, Through Its Secretary Department Of Revenue, Ministry Of Finance, North Block, New Delhi 110001 Respondents For Petitioner : Shri Animesh Tiwari & Shri Siddharth Dubey, Advocates For Respondent : Shri Amit Choudhary, Advocate Hon'ble Shri Justice P. Sam Koshy Order on Board 05/09/2017 1. present Writ Petition has been filed seeking for limited prayer for staying of effect and operation of Annexure-P1-the order of re- assessment dated 29/03/2016 or in alternative directs respondents not to take any co-ercive action till appeal which has been made to Principle Commissioner of Income Tax i.e. respondent No.1 is pending consideration. 2. counsel for petitioner submits that, issues raised in present Writ Petition is squarely covered by decision passed by this court in case of Sanjay Kumar Kochhar Vs. Assistant Commissioner of Income Tax in WPT No.66/2017 decided on 13/07/2017. 3. According to petitioner, against order of re-assessment dated 29/03/2016, petitioner had preferred appeal before Jurisdictional Commissioner Income Tax Appeal (In short CIT Appeal) on 27/04/2016. Along with said appeal application for stay was also filed under Section 220(6) of Income Tax Act. But same was rejected on 04/08/2016. Against said rejection of application under Section 220(6), petitioner had preferred -2- petition before Principle Commissioner of Income Tax as per instructions number 1914 of CBDT dated 02/02/1993. said application was filed on 06/09/2016 and in spite of repeated reminders being filed before Principle Commissioner, said application still lies pending. 4. petitioner seeks for stay of order of re-assessment pending application which petitioner have filed before Principle Commissioner. According to petitioner, if order of re- assessment itself is acted and implemented upon, entire efforts of petitioner of assailing order of re-assessment before Principle Commissioner as also before appellate authority would gets infructous. 5. This court finds that facts of present case are similar to decision rendered by this court in WPT No.66/2017 dated 13/07/2017. learned standing counsel for Income Tax also does not dispute this aspect. 6. In view of aforesaid factual matrix and also in light of order passed by this court in WPT No.66/2017, this court is inclined to dispose off present Writ Petition also in similar terms holding that, since petitioner have challenged order of rejection of there application for stay by CIT appeal before Principle Commissioner, equity demands that Principle Commissioner should have decided application at earliest and only thereafter should take appropriate course of action in accordance with order that would be passed. 7. Thus, it is ordered that Principle Commissioner may consider and decide application preferred by petitioner at earliest preferably within period of 4 weeks from date of receipt of certified copy. It is also ordered that pending application before Principle Commissioner respondent department may not initiate any co-ercive steps for recovery in pursuant to Annexure-P1 order of re-assessment. 8. Writ Petition thus stands allowed and dispose off. Sd/- (P. Sam Koshy) Judge Sumit Bharti Verma v. Principal Commissioner of Income-tax1, Chhattisgarh / Income-tax Officer-3(3), Chhattisgarh / Union Of India