Cwjc/3225/2023 Of Meridian Construction India Limited v. The Principal Commissioner Of Income Tax Patna, Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.3225 of 2023 ====================================================== Meridian Construction India Limited a Company registered under theCompanies Act, 1956 having its office at Sukriti Apartment, S P Verma Road,Police Station- Gandhi Maidan, District- Patna, through its Chief ManagingDirector Syad Abu Dojana, male, aged about 58 years, Male, son of Late S.Rahmatullah, resident of 322, Haroon Nagar, Sector 2, Post Office and PoliceStation- Phulwarisharif, District- Patna. ... ... Petitioner Versus 1.The Principal Commissioner of Income Tax Patna, Bihar. 2.The Commissioner of Income Tax, Appeal CIT(A), Patna-3. 3.The Assistant Commissioner of Income Tax, DCIT/ACIT, Central Circle 3,Patna.Patna. 4.ICICI Bank Limited, ICICI Bank Towers, Bandra Kurla Complex, BandraEast, Mumbai 400051, Maharashtra.East, Mumbai 400051, Maharashtra. 5.ICICI Bank, BSFC Building, Frazer Road, Patna. 6.ICICI Bank Limited, 7th Floor, IDBI Tower, WTC Complex, Cuffe Parade,Mumbai 400005, Maharashtra.Mumbai 400005, Maharashtra. 7.IDBI Bank, Kashi Place Complex Branch, Daak Bunglow Road, OppositeHeera Place, Patna.Heera Place, Patna. 8.INDUSIND Bank Limited, 8th Floor, Tower 1, One Indiabulls Centre, 841,S.B. Marg, Elphinstone Road, Mumbai 400013, Maharashtra.S.B. Marg, Elphinstone Road, Mumbai 400013, Maharashtra. 9.INDUSIND Bank Limited, Anishabad Branch, Patna. ... ... Respondents ====================================================== Appearance :For the Petitioner: Mr. Ajay Kumar Rastogi, Sr. Advocate with Mr. Parijat Saurav, Advocate For the Income TaxDepartment : Ms. Archana Sinha @ Archana Shahi, Sr. S.C., Income Tax withIncome Tax with For the Respondent Nos.6 and 7:Ms. Sheela Sharma with Mr. Shivendra Kumar Roy, Advocates ======================================================CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASADORAL ORDERORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned senior counsel for the petitioner, learned counsel for the Income Tax Department and learnedcounsel for the respondent Nos 6 and 7. 2. The petitioner herein has filed a writ petitionagainst the attachment made by the Income Tax Departmentunder Section 226 (3) of the Income Tax Act, 1961 ( for brevity‘Act of 1961’) while an appeal is pending before theCommissioner of Income Tax (Appeals) (Respondent No.2). 3. The learned senior counsel appearing for thepetitioner submits that the matter is being heard by theCIT(Appeals) and, even today, the hearing is proceeded with.The only request is that there may be no recovery made fromthe account of the petitioner, when the matter is pending beforethe CIT (Appeals). 4. The learned senior Standing Counsel, Income TaxDepartment, submits that there is a huge demand against thepetitioner and that he is a defaulter in a number of past years.After filing the appeal, there was consistent default inappearance before the CIT (Appeals), which resulted in thematter being dragged on. 5. Considering the overall circumstances, we are ofthe opinion that the attachment can be continued, but norecovery be effected till the matter is disposed of by the CIT Shyambihari/ Raj Kishore/- U (Appeals), subject to the condition that the petitioner willcooperate in the hearing. We also direct that Respondent No.2,on completion of the hearing, shall pass orders within a periodof three (03) months from the date of last hearing. 6. The writ application stands disposed of. (K. Vinod Chandran, CJ) (Madhuresh Prasad, J)