ASHOK KUMAR SHARMA vs. INCOME TAX THR

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WP/1880/2015HC Madhya PradeshMPHC03006278201521 July 20153 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in its discretionary jurisdiction, disposed of the writ petition without admitting it or issuing notice to the respondents, and without expressing any opinion on the merits of the matter. The Court directed Respondent No. 2 (an authority of the respondent) to consider and decide the petitioner's pending application dated December 3, 2014, filed under Section 132 of the Income Tax Act. This decision was to be made in accordance with relevant rules, regulations, provisions, notifications, and circulars. The authority was also directed to provide an opportunity of hearing to the petitioner. The application was to be decided within the period prescribed under the concerning provision of law. If no such period was prescribed, it was to be decided within sixty days from the date of filing a certified copy of the order along with the petition and annexures. The petitioner was directed to submit these papers within fifteen days from the date of the order. No order as to costs was made.

What were the facts?

The petitioner, Ashok Kumar Sharma, filed a writ petition under Article 226 of the Constitution of India seeking directions against income tax authorities. The primary reliefs sought were the return of Rs. 58,00,000 seized by police authorities on November 8, 2013, with interest, or alternatively, a direction to decide an application dated December 3, 2014, filed under Section 132 of the Income Tax Act. During the arguments on admission, the petitioner's counsel stated that they did not wish to press the relief concerning the return of seized money. Instead, they prayed to withdraw the petition with a focus on the alternative relief.

What were the issues?

1. Whether the respondents (income tax authorities) should be directed to return the seized money amounting to Rs. 58,00,000 with interest at 18% per annum, as per the petitioner's initial prayer under Section 132 of the Income Tax Act. 2. Whether the respondents should be directed to decide the petitioner's application dated December 3, 2014, within a stipulated timeframe, providing an opportunity of hearing. Assessee's Contentions: The petitioner initially sought the return of seized money and interest. However, during arguments, the petitioner's counsel withdrew the prayer for the return of seized money and pressed only for a direction to decide the pending application dated December 3, 2014, within a time-bound schedule. Revenue's Contentions: The counsel for the respondents had no objection to disposing of the petition on the limited prayer made by the petitioner's counsel, with a direction to the authorities to consider and decide the application within a time fixed by the Court.

Which sections of the Income-tax Act were involved?

Section 132

AI-generated summary — verify with the full judgment below

WP 1880/2015 (Ashok Kumar Sharma Vs. Commissioner of Income Tax)

21/07/2015 Shri RS Dhakad, learned counsel for the petitioner. Shri DPS Bhadoriya, learned counsel for the respondents. Heard. On behalf of the petitioner, this petition is preferred under Article 226 of the Constitution of India for issuance of appropriate relief against the authorities of the respondents for the following reliefs : (i) that, the respondents be directed to return the seized money to the tune of Rs.58,00,000/- (Fifty eight lacs) received from the police authorities (who seized on 8/11/2013) with interest @ Rs.18% P.A. (ii) Alternatively, the respondents be directed to decide the application dated 3-12-2014 (marked as Annexure P/8) as early as possible after providing an opportunity of hearing to the petitioner preferably within a period of one month). In the course of arguments on admission, petitioner's counsel fairly states that, at this stage, he does not want to press aforesaid relief of Clause 7(i) 2 WP 1880/2015 and till such extent, he prays to withdraw this petition and prays to dispose of this petition in the light of the aforesaid relief of Clause 7(ii) with a direction to the authorities of the respondents to consider and decide his application dated 3/12/2014 ( Annexure P/8 ) filed under section 132 of the Income Tax Act on some early date within some time bound schedule. Respondents' counsel did not have any objection in disposing of this petition on the aforesaid limited prayer of the petitioner's counsel with a direction to the authorities of the respondents to consider and decide aforesaid application of the petitioner within time which is fixed by this Court under its discretionary jurisdiction. In view of the aforesaid limited prayer of the petitioner's counsel, instead to admit or to issue any notice to the other side, so also without expressing any opinion on the merits of the matter, this petition is disposed of with a direction to the authority of respondent No.2 to consider and decide aforesaid pending application of the petitioner dated 3/12/2014 ( Annexure P/8 ) keeping in view concerning rules, regulations, provisions, notifications and circulars promulgated in this regard, so also after extending opportunity of hearing to the petitioner, within stipulated period prescribed under the 3 WP 1880/2015 concerning provision and, if such period is not prescribed under the law, then the same be considered and decided within sixty days from the date of filing certified copy of this order along with copy of the petition and annexures on behalf of the petitioner in the office of respondent No.2. Petitioner is directed to submit aforesaid papers in the office of such authority within fifteen days from today. There shall be no order as to costs. Certified copy. (U.C.Maheshwari) (B.D.Rathi) Judge Judge

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