Emmthree Financial Services Pvt. Ltd v. Commissioner Of Income Tax, Alwar & Ors

CW 4441/10 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH S.B. Civil Writ Petition No.4441/10 Emmthree Financial Services Pvt. Ltd. Versus Commissioner of Income Tax, Alwar & Ors. DATE OF ORDER : 05/04/2010HON'BLE MR. JUSTICE AJAY RASTOGI Mr. Rajendra Prasad, for petitioner *** Instant petition has been filed against thecommunication made by Income Tax Officer, WardNo.2(3), Alwar dt.6[th] August, 2008 [Ann.6] wherebythe Tehsildar, Hurda, District Bharatpur wasinformed that the land in question is underprovisional attachment in terms of Sec.281-B ofIncome Tax Act, 1961 since 30[th] March, 2004 andfurther letter was sent from his office on 3[rd]March, 2010 in regard to property in question. Counsel for petitioner submits that undersub-section (2) of Sec.281-B of the Act life ofprovisional attachment is for the period of sixmonths and which at the best could be extendedupto 2 yrs. in terms of proviso to sub-sec.(2) ofSec.281-B of the Act and if it is taken to be anorder initially passed on 30[th] March, 2004 atleaston the date of issuance of letter dt.6[th] August,2008 statutory period for provisional attachmentof the property by passage of time has expired.As such, the property in question cannot be CW 4441/10 considered to be in provisional attachmentu/s.281-B of the Act. Counsel further submits that petitioner sentan application to the concerned authorityapprising the legal position on 17[th] March, 2010.But, the authority has not responded to theapplication, which compelled him to approach thisCourt by filing instant petition. Without going into merits of the matter atthis stage, this court considers it appropriateto direct the petitioner to make a freshrepresentation to the concerned competentauthority within one month and the authority mayconsider and decide the same within one month,thereafter, after affording opportunity ofhearing to the petitioner, by passing a speakingorder in accordance with law. Decision whereof becommunicated to the petitioner, who if feelsaggrieved, will be free to avail remedy under thelaw. With the above directions/observations, thewrit petition stands disposed of. FRBOHRA4441CW10 05-04.doc , J.