Maharshi Mahesh Yogi Vedic Vishwavidyalaya A Body Incorporated Under The Provisions Of Maharishi Mah vs. Assistant Commissioner Income Tax (Exemption)

WP/2505/2019HC Madhya Pradesh18 February 2019Bench: HON'BLE THE CHIEF JUSTICE2 pages

For Petitioner: Avinash Zargar

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Madhya Pradesh, while acknowledging the office objection regarding territorial jurisdiction, noted that the petitioner had already invoked the appellate jurisdiction of the Commissioner of Income Tax (Appeals), Jabalpur. The Court held that permitting parallel proceedings through a writ petition and an appeal against the same order would not be permissible. Consequently, in view of the petitioner's submission to withdraw the petition, the writ petition was disposed of as having been withdrawn. The Court also expressed an expectation that the Appellate Authority would consider any application for stay expeditiously if made as per law. No decision was made on the merits of the case.

What were the facts?

The petitioner, Maharshi Mahesh Yogi Vedic Vishwavidyalaya, a body incorporated under specific provisions, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petition challenged an order dated 31.01.2019 passed by the Assistant Commissioner of Income Tax (Exemption), Circle-Raipur (C.G.). An objection was raised by the court office regarding the maintainability of the writ petition on territorial grounds. During the proceedings, the petitioner's counsel conceded that an appeal against the same order had also been filed before the Commissioner of Income Tax (Appeals), Jabalpur, and the memo of appeal was on record. The Court noted that the petitioner could not pursue parallel proceedings through both a writ petition and an appeal against the same order.

What were the issues?

1. Whether the writ petition is maintainable at Jabalpur on territorial grounds, given that the impugned order was passed by an authority in Raipur. Assessee's contention: The petitioner's counsel candidly accepted that an appeal against the impugned order had been filed before the Commissioner of Income Tax (Appeals), Jabalpur. The petitioner sought permission to withdraw the writ petition to pursue the appeal. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the maintainability of the writ petition on territorial grounds. However, the court office raised this objection.

AI-generated summary — verify with the full judgment below

The High Court Of Madhya Pradesh WP-2505-2019 (MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA A BODY INCORPORATED UNDER THE PROVISIONS OF MAHARISHI MAH Vs ASSISTANT COMMISSIONER INCOME TAX (EXEMPTION)) Jabalpur, Dated : 18-02-2019 Shri R.N. Singh, Senior Advocate with Shri Avinash Zargar and Shri Akshay Pawar, Advocates for the petitioner. Petitioner is assailing the order dated 31.01.2019 passed by Assistant Commissioner of Income Tax (Exemption) Circle-Raipur (C.G.). The office has raised an objection regarding the maintainability of writ petition at Jabalpur on the territorial ground. During the course of submissions, Shri R.N. Singh, learned senior counsel for petitioner candidly accepted that petitioner has also preferred an appeal against the said order to Commissioner of Income Tax (Appeals), Jabalpur and the memo of appeal is on record as Annexure-P/6. Even if we ignore the office objection on the point of territorial jurisdiction, petitioner having invoke the appellate jurisdiction of Commissioner of Income Tax (Appeals) Jabalpur cannot be permitted to have parallel proceedings by way of this petition and appeal against the same order. Faced with this situation, Shri R.N. Singh, learned senior counsel for petitioner submits that he may be permitted to withdraw the petition with liberty to pursue the appeal before the Appellate Authority. In view of the open Court statement made by Shri R.N. 1 WP-2505-2019 Digitally signed by ASHISH KUMAR JAIN Date: 20/02/2019 18:07:23 (S.K. SETH) CHIEF JUSTICE (VIJAY KUMAR SHUKLA) JUDGE Singh, learned senior counsel, present writ petition is disposed of as having been withdrawn. We expect that if an application for stay as per law is made, the Appellate Authority shall also consider the application for stay as per law expeditiously . Accordingly, Writ Petition stands disposed of. C.C. as per rules. @shish

2 WP-2505-2019 Digitally signed by ASHISH KUMAR JAIN Date: 20/02/2019 18:07:23

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