Mradul Dubey v. Income-tax Officer
[Citation -2019-LL-0722-90]
| Citation | 2019-LL-0722-90 |
|---|---|
| Appellant Name | Mradul Dubey |
| Respondent Name | Income-tax Officer |
| Court | HIGH COURT OF MADHYA PRADESH |
| Relevant Act | Income-tax |
| Date of Order | 22/07/2019 |
| Judgment | View Judgment |
| Keyword Tags | statutory remedy • application for stay |
| Bot Summary: | Shri Sanjay Lal, learned counsel for respondent No.1. The petitioner has filed this petition being aggrieved by denial of stay by the Assessing Officer in the income tax proceedings. Admittedly, the petitioner has already approached the Joint Commissioner by filing an application seeking review or reconsideration of his application for stay. It is pointed out by the learned counsel appearing for the Revenue that as per Circular dated 29.2.2016 the petitioner can approach the Principal CIT/CIT for review of the decision of the Assessing Officer, refusing or granting stay. In the circumstances, as the petitioner has an alternative efficacious statutory remedy to approach the departmental authorities, the petition filed by the petitioner is disposed of with liberty to the petitioner to do so in terms of the office memorandum/circular dated 29.2.2016. It goes without saying that in case the petitioner has already done so or does so afresh within two weeks from today, the authority concerned shall consider and decide the same as expeditiously as possible in accordance with law. With the aforesaid liberty, the petition filed by the petitioner stands disposed of. |