MAYVEN TAURUS MARBANIANG v. UNION OF INDIA AND 7 ORS.
Court: High Court of Meghalaya
Bench: HON'BLE MR. JUSTICE W. DIENGDOH,HON'BLE MR. JUSTICE S. VAIDYANATHAN, CHIEF JUSTICE
Judgment date:
Case summary
High Court of Meghalaya judgment dated 2024-03-05. MAYVEN TAURUS MARBANIANG v. UNION OF INDIA AND 7 ORS. Read the judgment and case details on LawSphereX.
Judgment text
Serial No. 22 HIGH COURT OF MEGHALAYA Regular List AT SHILLONG WP(C) No. 413 of 2023 Date of order: 05. 03. 2024 Mayven Taurus Marbaniang vs 1. Union of India Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. Additional Commissioner of Income Tax National Faceless Assessment Centre, Income Tax Department, Mayur Bhawan, Connaught Place, Barakhamba, New Delhi – 110001 3. Joint Commissioner of Income Tax National Faceless Assessment Centre, Income Tax Department, Mayur Bhawan, Connaught Place, Barakhamba, New Delhi – 110001 4. Deputy Commissioner of Income Tax National Faceless Assessment Centre, Income Tax Department, Mayur Bhawan, Connaught Place, Barakhamba, New Delhi – 110001 5. Assistant Commissioner of Income Tax National Faceless Assessment Centre, Income Tax Department, Mayur Bhawan, Connaught Place, Barakhamba, New Delhi – 110001 6.
Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Mayur Bhawan, Connaught Place, Barakhamba, New Delhi – 110001 7. The Commissioner of Income Tax (Appeals), Aayakar Bhawan, M. G. Road, Post Box No. 20, Shillong Meghalaya – 793001 8. Office of the Income Tax Officer, Income Tax Officer, Aayakar Bhawan, M. G. Road, Post Box No. 20, Shillong Meghalaya - 793001 Coram: Hon’ble Mr. Justice S. Vaidyanathan, Chief Justice Hon’ble Mr. Justice W. Diengdoh, Judge Appearance: For the Petitioner : Mr S. Thapa, Adv. Ms. B. Kharwanlang, Adv. For the Respondents : Mr S. Pandey, Adv. ORDER: (Made by Hon’ble Chief Justice) When the matter is taken up for hearing, it is represented by the learned counsel for the petitioner that against the order impugned in the writ petition, an appeal is pending before the Appellate Authority and the same is yet to be disposed of.
In view of the above submission, we are of the view that it is impermissible for the petitioner to ride two horses at the same time as parallel/multiple proceedings cannot go on. Hence, this writ petition is disposed of with liberty to the petitioner to raise all the factual and legal pleas that may be available to him before the Appellate Authority. It is made clear that this Court has not rendered any finding touching upon the merits of the matter. The Appellate Authority is expected to dispose of by the appeal within a period of three months from the date of receipt of this order, after affording the petitioner an opportunity of being heard. (W. Diengdoh) (S. Vaidyanathan) Judge Chief Justice Meghalaya 05. 03. 2024 “Sylvana PS”
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