Rajesh Kumar Makhijani V. Union of India through Secretary, Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, North Block, New Delhi and The Commissioner of Income-tax, Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) and The Commissioner of Income-tax (Appeals), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) and The Deputy Commissioner of Income-tax-l(l), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.)

WPT/48/2014

AI Insights

The case involves Rajesh Kumar Makhijani, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various income tax authorities, including the Union of India through the Secretary of the Central Board of Direct Taxes, and several commissioners of income tax. The petitioner sought relief from the High Court of Chhattisgarh at Bilaspur to restrain the fourth respondent from invoking coercive recovery measures pending the disposal of his appeals against the assessment orders. The petitioner argued that the appeals were pending before the Commissioner of Income Tax (Appeals) and had not been decided, yet coercive recovery measures were being threatened.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 820712 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 25-02-2014
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANAND DADARIYA
• Assessee Lawyers: S RAO
• Keywords: Appeal; Assessment Order; Coercive Recovery; Income Tax; Stay of recovery

Judgement Text

"c--'^v-- IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASPUR W. P. (T) No. l^ /2014 ^. ? -' ^ ^ • PETITIONER ;iSg t8 RESPONDENTS A.W! 1. Rajesh Kumar Makhijani Shantideep Colony, Naveen Bazar P.S. Kawardha Distt. Kawardha (CG) Pm:491-995 VERSUS 1. Unionoflndia through Secretary, Central Board ofDirect Taxes, Ministry of Finance, Department ofRevenue, North Block, New Delhi. 2. The Commissioner of Income-tax, Central Revenue Building, P.S: Civil Lines, Raipur(C.G.) PIN: 495001 3. The Commissioner oflncome-tax, (Appeals), Central Revenue Building, P.S; Civil Lines, Raipur (C.G.) PIN: 495001 4. The Deputy Commissioner of Income-tax-l(l), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) PIN: 495001 WRTT PETITIQN UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF APPROPRIATE WRIT(S), ORDERfS), DIRECTION(S) ETC. l^p. A^-^: ;^s::i^ ^..^^•^ '\"\"*-'-<;,_ .•^^ ^f^'^.,''^. - ..yfis' '% ^. —78 3^cT •^Wv'i^, w-f w ••'-I'fo/Z-Of ailiOT 'viv (iiclf-l«l