Rakesh Sharma v. Assistant Commissioner Of Income-tax, Circle 2(2)(1) and another
[Citation -2020-LL-0305-21]

Citation 2020-LL-0305-21
Appellant Name Rakesh Sharma
Respondent Name Assistant Commissioner Of Income-tax, Circle 2(2)(1) and another
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 05/03/2020
Judgment View Judgment
Keyword Tags abuse of process • stay of demand


Court No. 7 Case WRIT TAX No. 249 of 2020 Petitioner Rakesh Sharma S/o Shri Ram Pal Sharma, R/o 261, Sector-1, Chiranjiv Vihar, Ghaziabad Respondent Assistant Commissioner Of Income Tax, Circle 2(2)(1) and another Counsel for Petitioner Swapnil Kumar,Sudhanshu Kumar Counsel for Respondents Krishna Agarwal Hon'ble Biswanath Somadder,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. Having heard learned advocates for parties and upon perusing papers before us, we are bit surprised to take note of fact even while approaching this Court under Article 226 of Constitution of India, petitioner has taken out application before statutory appellate authority essentially seeking similar relief, i.e. stay of demand. This amounts to abuse of process of Court. writ petition is liable to be dismissed on this ground alone and stands accordingly dismissed. Dismissal of this petition, however, shall not cause any prejudice to rights of writ petitioner in respect of merits of his application pending before statutory appellate authority. Order Date :- 5.3.2020 Imroz (Biswanath Somadder,J.) (Dr. Y.K. Srivastava,J.) Rakesh Sharma v. Assistant Commissioner Of Income-tax, Circle 2(2)(1) and another
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