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Judgment
S R. Krishna Kumar, J
In this petition the petitioner seeks the impugned notices at Annexures-A to A5 all dated 03.09.2021, impugned notices at Annexures-B to B15 all dated 22.09.2021, impugned order at Annexures-C to C8 all dated 20.09.2021 and for other reliefs.
Heard learned counsel for the petitioner, learned counsel for the respondents and perused the material on record.
In addition to reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner submits that the impugned notices and the impugned order are without jurisdiction or authority of law and the same are illegal and arbitrary in view of the circulars dated 02.02.1993, 06.03.1989 and 16.01.1991 passed by the Central Board of Direct Taxes, which have been referred to and affirmed by this Court as well as the Hon'ble High Courts of Bombay and Madras. In this context, it is submitted that prior to the issuance of the impugned notices, the petitioner submitted stay applications on 31.08.2021 vide Annexures-F to F6 and consequently, the subsequent impugned notices and impugned orders are illegal and arbitrary and the same deserve to be quashed.
Per contra, learned counsel for the respondents submits that since the stay applications are still pending adjudication, the petitioner is not entitled to any relief in this petition and the same is liable to be dismissed. It is further submitted by learned counsel for the respondent that neither the aforesaid circulars relied upon by the petitioner nor the decisions of this Court or other High Courts are applicable to the facts of the instant case and as such, there is no merit in this Writ Petition and the same is liable to be dismissed.
Though several contentions have been urged by both sides in support of their respective claims, in the light of the undisputed fact that stay applications were already filed by the petitioner on 31.08.2021 prior to issuance of the impugned notice and impugned orders and the same is still pending adjudication before respondent No.1 - Assessing Officer, without expressing any opinion on the merits/demerits of the rival contentions, I am of the view that the respondents could not have initiated any further proceedings during the pendency of the aforesaid stay applications and consequently, the impugned notices and impugned orders deserve to be quashed and respondent No.1 - Assessing Officer be directed to dispose of the stay applications filed by the petitioner in accordance with law.
In the result, I pass the following:
ORDER
(i) The petition is hereby allowed.
(ii) The impugned notices at Annexures-A to A5 all dated 03.09.2021, impugned notices at Annexures-B to B15 all dated 22.09.2021, impugned orders at Annexures-C to C8 all dated 20.09.2021 are hereby quashed.
(iii) Respondent No.1 - Assessing Officer is directed to consider and dispose of the stay applications, all dated 31.08.2021, filed by the petitioner, in accordance with law, within a period of three weeks from the date of receipt of a copy of this order.
(iv) All rival contentions between the parties including the contentions regarding applicability of the circulars and decisions relied upon by the petitioner are kept open and no opinion is expressed on the same.
(v) Liberty is reserved in favour of the respondents to take further steps in accordance with law after disposal of the aforesaid stay applications by respondent No.1 - Assessing Officer.