Maharshi Mahesh Yogi Vedic Vishwavidyalaya a Body Incorporated under The Provision of Maharishi Mah v. Assistant Commissioner Income-tax (Exemption) - 2019-LL-0218-33

Citation	2019-LL-0218-33
Appellant Name	Maharshi Mahesh Yogi Vedic Vishwavidyalaya a Body Incorporated under The Provision of Maharishi Mah
Respondent Name	Assistant Commissioner Income-tax (Exemption)
Court	HIGH COURT OF MADHYA PRADESH
Relevant Act	Income-tax
Date of Order	18/02/2019
Judgment	View Judgment
Keyword Tags	jurisdiction of commissioner • territorial jurisdiction • appellate jurisdiction • application for stay • office objection
Bot Summary:	The office has raised an objection regarding the maintainability of writ petition at Jabalpur on the territorial ground. During the course of submissions, Shri R.N. Singh, learned senior counsel for petitioner candidly accepted that petitioner has also preferred an appeal against the said order to Commissioner of Income Tax, Jabalpur and the memo of appeal is on record as Annexure-P/6. Even if we ignore the office objection on the point of territorial jurisdiction, petitioner having invoke the appellate jurisdiction of Commissioner of Income Tax Jabalpur cannot be permitted to have parallel proceedings by way of this petition and appeal against the same order. Faced with this situation, Shri R.N. Singh, learned senior counsel for petitioner submits that he may be permitted to withdraw the petition with liberty to pursue the appeal before the Appellate Authority. In view of the open Court statement made by Shri R.N. Digitally signed by ASHISH KUMAR JAIN Date: 20/02/2019 18:07:23 2 WP-2505-2019 Singh, learned senior counsel, present writ petition is disposed of as having been withdrawn. We expect that if an application for stay as per law is made, the Appellate Authority shall also consider the application for stay as per law expeditiously.

1 WP-2505-2019 High Court Of Madhya Pradesh WP-2505-2019 (MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA BODY INCORPORATED UNDER PROVISIONS OF MAHARISHI MAH Vs ASSISTANT COMMISSIONER INCOME TAX (EXEMPTION)) Jabalpur, Dated : 18-02-2019 Shri R.N. Singh, Senior Advocate with Shri Avinash Zargar and Shri Akshay Pawar, Advocates for petitioner. Petitioner is assailing order dated 31.01.2019 passed by Assistant Commissioner of Income Tax (Exemption) Circle-Raipur (C.G.). office has raised objection regarding maintainability of writ petition at Jabalpur on territorial ground. During course of submissions, Shri R.N. Singh, learned senior counsel for petitioner candidly accepted that petitioner has also preferred appeal against said order to Commissioner of Income Tax (Appeals), Jabalpur and memo of appeal is on record as Annexure-P/6. Even if we ignore office objection on point of territorial jurisdiction, petitioner having invoke appellate jurisdiction of Commissioner of Income Tax (Appeals) Jabalpur cannot be permitted to have parallel proceedings by way of this petition and appeal against same order. Faced with this situation, Shri R.N. Singh, learned senior counsel for petitioner submits that he may be permitted to withdraw petition with liberty to pursue appeal before Appellate Authority. In view of open Court statement made by Shri R.N. Digitally signed by ASHISH KUMAR JAIN Date: 20/02/2019 18:07:23 2 WP-2505-2019 Singh, learned senior counsel, present writ petition is disposed of as having been withdrawn. We expect that if application for stay as per law is made, Appellate Authority shall also consider application for stay as per law expeditiously . Accordingly, Writ Petition stands disposed of. C.C. as per rules. (S.K. SETH) (VIJAY KUMAR SHUKLA) CHIEF JUSTICE JUDGE @shish Digitally signed by ASHISH KUMAR JAIN Date: 20/02/2019 18:07:23 Maharshi Mahesh Yogi Vedic Vishwavidyalaya Body Incorporated under Provision of Maharishi Mah v. Assistant Commissioner Income-tax (Exemption)

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