Ludhiana Improvement Trust v. Commissioner Of Income Tax (Appeals-Ii), Ludhiana And Others

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No. 24576 of 2013Decided on : 28.02.2014 Ludhiana Improvement Trust . . . Petitioner Versus Commissioner of Income Tax (Appeals-II), Ludhiana and others . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE AMOL RATTAN SINGH PRESENT: Mr. Rohit Sud, Advocate for the petitioner. Mr. Rajesh Katoch, Advocate for the respondents. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the respondents on instructions from Dr. Gagan Kundra, Asstt. Commissioner of Income Tax, Circle-VI, Ludhiana, states that respondent No.1, Commissioner of Income Tax (Appeals-II), Ludhiana (for short 'CIT (Appeals-II)') has already decided the appeal filed against the order of penalty dated 28.03.2013 (Annexure P-1) and the recovery of the amount due, except an amount of `9,00,000/- had been recovered from the writ petitioner, prior to the passing of the interim order dated 13.11.2013 by this Court. He states that consequently the writ petition has become infructuous and may be disposed of as such. 2.However, learned counsel for the petitioner disputes the aforesaid statement of learned counsel for the respondents and states that the recovery was not effected prior to the passing of the interim order by this Court. He states that liberty may be granted to the petitioner to take recourse to the remedies available to it for violation of interim order dated 13.11.2013, in accordance with law. 3.In view of the above, the present writ petition is disposed of as infructuous. It shall be open to the petitioner to take recourse to the remedies available to it in accordance with law. (AJAY KUMAR MITTAL) JUDGE (AMOL RATTAN SINGH) JUDGE