Madhya Pradesh Road Development Corporation Ltd. vs. Commissioner Of Income Tax (Tds)

WP/1423/2014HC Madhya Pradesh04 February 2014Bench: HON'BLE THE CHIEF JUSTICE1 pages

For Petitioner: Sumit Nema

AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the petitioner is free to seek appropriate interim relief in the appeal proceedings already filed before the Commissioner of Income Tax (Appeals). The Tribunal also directed that if any refund or rectification application is pending, it must be considered expeditiously by the concerned Authority and disposed of preferably within three weeks from the date of producing a certified copy of this order before the appellate authority. The writ petition was disposed of accordingly, with no decision on the merits of the underlying tax dispute.

What were the facts?

The petitioner, Shri Mukesh Agrawal, filed a writ petition challenging an order of attachment and garnishee notice issued by the Assessing Officer. It is not disputed that the petitioner has already filed a statutory appeal against the Assessing Officer's decision before the Commissioner of Income Tax (Appeals). The garnishee notice has already been given effect to. The petitioner was advised to seek appropriate interim relief in the pending appeal proceedings. The Court also directed that if any refund or rectification application is pending, it should be considered expeditiously by the concerned Authority and disposed of preferably within three weeks of producing a certified copy of the order.

What were the issues?

1. Whether the petitioner is entitled to seek interim relief in the statutory appeal proceedings against the order of attachment and garnishee notice issued by the Assessing Officer? Assessee's Contention: The petitioner has already resorted to the remedy of statutory appeal and is seeking appropriate interim relief therein. Revenue's Contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

W.P. No.1423/2014 04/02/2014 Shri Mukesh Agrawal, Advocate for the petitioner. Shri Sanjay Lal, Advocate for the respondents. Heard, counsel for the parties. It is not in dispute that the petitioner has already resorted to remedy of statutory appeal against the decision of the Assessing Officer on the basis of which order of attachment and garnishee notice were issued. Garnishee notice has already been given effect to. Petitioner is free to seek appropriate interim relief in the appeal proceedings already filed before the Commissioner of Income Tax (Appeals). If the petitioner's refund or rectification application, as the case may be, is pending, that also will have to be be considered expeditiously by the concerned Authority. The said application be disposed of preferably within three weeks from the date of producing certified copy of this order before the appellate Authority. Petition disposed of, accordingly.

(A.M.Khanwilkar) (Krishn Kumar Lahoti)

Chief Justice Judge (and)

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