M/S Ujjain Dugdh Sangh Sahkari Maryadit Navlakhi Maksi Road Ujjain Thr. Bhuvnesh Kumar Sahu S/O Shri vs. Assistant Commissioner Of Income Tax 2(1)

HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE W P No. 5603 / 2020 M/S. UJJAIN DUGDH SANGH SAHKARI MARYADIT VS. ASSTT. COMMISSINOER OF INCOME TAX – 2(1), UJJAIN --- 1 --- INDORE, Dated : 02/03/2020 Mr. P. M. Choudhary, learned senior counsel appearing with Mr. Anand Prabhawalkar and Ms. Rashi Gohil, Advocates for the petitioner. Ms. Veena Mandlik, learned counsel for the respondent – Department. The petitioner before this Court, M/s. Ujjain Dugdh Sangh Sahkari Maryadit Navlakhi, Maksi Road, Ujjain, a cooperative society, registered under the Cooperative Societies Act, has filed this present writ petition being aggrieved by the notice dated 27/2/2020 issued by the DCIT / ACIT, 2(1) Ujjain, in respect of Bank Accounts of the petitioner. The undisputed facts of the case reveals that the petitioner's appeal is pending before the Commissioner of Income Tax (Appeals) and the petitioner was required to deposit 20% of the outstanding amount. Learned counsel for the petitioner has argued before this Court that the Income Tax Department has already recovered 20% of the outstanding demand and no purpose is going to be served by freezing other bank accounts. It has been stated that applications were preferred on 10/2/2020 and 28/2/2020 informing the Commissioner of Income Tax that 20% of the outstanding demand has already been recovered by the Department and, therefore, the other bank HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE W P No. 5603 / 2020 M/S. UJJAIN DUGDH SANGH SAHKARI MARYADIT VS. ASSTT. COMMISSINOER OF INCOME TAX – 2(1), UJJAIN --- 2 --- accounts may not be freezed. Learned counsel for the respondent Department has fairly stated before this Court that some breathing time be granted to the Department to decide the applications preferred in the matter. Resultantly, the present petition is disposed of with a direction to the respondent Department to pass appropriate order keeping in view the amount already recovered and the outstanding amount which is outstanding against the petitioner. The Commissioner shall decide the aforesaid applications by taking into account the CBDT Circular dated 29/2/2016 and 31/7/2017 within a period of 3 days from the date of receipt of certified copy of this order. With the aforesaid, the present petition stands disposed of. Certified copy, TODAY. (S. C. SHARMA) J U D G E (SHAILENDRA SHUKLA) J U D G E KR Digitally signed by Kamal Rathor Date: 2020.03.02 11:28:04 +05'30'