TMI Blog2018 (1) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ide with due regard to the public interest, a court must be circumspect in granting interim orders of far reaching dimensions or orders causing administrative, burdensome inconvenience or orders preventing collection of public revenue for no better reason than that the parties have come to the Court alleging prejudice, inconvenience or harm and that a prima-facie case has been shown. There can be and there are no hard and false rules. But prudence, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima-facie case. There is the question of balance of convenience. There is the question of irreparable injury. There is the question of the public interest. There are many ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the petitioner is a Private Limited Company. The Income Tax Officer-3 (1), Indore has issued notice for assessment year 2011-012 on 14.8.2013. The petitioner filed an application before the Chief Commissioner of Income Tax to transfer the case of the petitioner before the appropriate Officer, Maharashtra. On 26.8.2013, an objection challenging the jurisdiction of the ITO-3 (1), Indore has been filed under Section 124 on the ground that its registered office is situated at Taloja, Industrial Estate Raigarh, Maharashtra and Company had filed its return within its jurisdiction ITO at Panvel, Maharashtra. 4. A letter was issued to submit report for transfer of case. The petitioner aggrieved by non-action of respondents in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or propriety thereof, quash the same. B) a writ of prohibiting and/or any other writ, direction or order for prohibiting and/or restraining the Respondents and in particular Respondent No.2 from taking any coercive steps against the petitioner for recovery of the demand on the basis of impugned order of assessment Annexure P/2. C) a writ of mandamus and/or other writ, direction or order jurisdiction the respondents to properly determine the question of jurisdiction for assessment in case of the petitioner by strictly following the procedure laid down under Section 124 of the IT Act, 1961. D) any other appropriate writ, direction or order and grant such other appropriate relief which this Hon ble Court may deem fit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for stay is made before the Appellate Authority then 20% amount has to be deposited along with the appeal. To avoid the aforesaid statutory deposit, the present writ petition has been filed and prays for vacating the stay. 10. Per contra, learned Senior Counsel for the writ petitioner has submitted that after hearing the other side on 5.5.2014 stay was granted and learned authority at Indore had no jurisdiction to pass the order. He lastly submitted that writ petition is already admitted for final hearing and prays for rejection of I.A. 11. Article 226 is not meant to short circuit or circumvent statutory procedure. It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations, as for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt alleging prejudice, inconvenience or harm and that a prima facie case has been shown. There can be and there are no hard and false rules. But prudence, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima facie case. There is the question of balance of convenience. There is the question of irreparable injury. There is the question of the public interest. There are many such factors worthy of consideration. In the case in hand, appeal is pending against the assessment order and earlier the assessment was made at Indore, it cannot be said that the order is without jurisdiction. 12. On due consideration of the aforesaid facts, no case for grant of stay, staying th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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