M/S D.K Construction vs. Principal Commissioner Of Income Tax

The High Court Of Madhya Pradesh WP-18221-2019 (M/S D.K CONSTRUCTION Vs PRINCIPAL COMMISSIONER OF INCOME TAX) Jabalpur, Dated : 09-09-2019 Shri G.N. Purohit, learned Senior Counsel with Shri Nitin Agrawal, for the petitioner. Heard on the question of admission. This petition has been filed by the petitioner being aggrieved by notice dated 09.08.2019, Annexure P/7 issued to the petitioner under Section 226(3) of the Income Tax Act attaching the petitioner's bank account and investment made in mutual funds on account of default and violation on the part of the petitioner of the interim order dated 11.03.2019 passed in the proceedings pending before the authorities. The learned Senior Counsel appearing for the petitioner submits that the petitioner has deposited Rs.5.00 lac for the months, June, July and August, and is also willing to deposit the amount for the upcoming months. It is submitted that the interim order was passed in the petitioner's case on 11.03.2019 but on account of paucity of funds, the petitioner could not deposit the amount for the months of March, April and May. It is stated that on account of this default, a notice was issued to the petitioner on 06.08.2019 which was received by the petitioner on 09.08.2019 after the date of hearing fixed by the authorities on 08.08.2019. It is submitted that without waiting for a response from the petitioner, the respondent authorities have passed the impugned order attaching the petitioner's bank account as well as the investment made by the petitioner in view of the default of the interim order passed by the authorities. The learned Senior Counsel for the petitioner submits that the petitioner is willing to deposit the arrears as well as the future amount as per the interim order dated 11.03.2019, for which he may be given an opportunity to do so by the authorities. In view of the aforesaid statement of the learned Senior counsel for the 1 WP-18221-2019 Digitally signed by SUSHEEL KUMAR JHARIYA Date: 12/09/2019 12:19:14 (RAVI SHANKAR JHA) ACTING CHIEF JUSTICE (VISHAL DHAGAT) JUDGE petitioner and the fact that the petitioner is willing to deposit the arrears as well as undertakes to deposit the amount in future as well, the petition filed by the petitioner is disposed of with a direction to the effect that in case the petitioner approaches the authority concerned by filing such an application alongwith a copy of the petition and a copy of the order passed today, the authority concerned shall take the same into consideration and thereafter, in case the petitioner complies with the undertaking and statement made by him, consider restoring the interim order passed by the authorities on 11.03.2019. The petitioner may also approach the authorities for early disposal of the appeal as per the internal circulars of the department. With the aforesaid directions and observations, the petition filed by the petitioner stands disposed of. C.C. as per rules. sj

2 WP-18221-2019 Digitally signed by SUSHEEL KUMAR JHARIYA Date: 12/09/2019 12:19:14