M/S Amit Sales Corporation A Proprietorship Firm Having It's Place Of Business At Gola Road, Muzaffarpur Through It's v. The Principal Commissioner Of Income Tax, Muzaffarpur

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.3834 of 2015 ====================================================== M/s Amit Sales Corporation a Proprietorship firm having it's place of business at Gola Road, Muzaffarpur through it's proprietor Mohan Kumar Agrawal son of Late Chedi Prasad resident of 99 Pocket- 1, 2nd Floor, Jasola, New Delhi- 110076. .... .... Petitioner/s Versus 1. The Principal Commissioner of Income Tax, Muzaffarpur. 2. The Joint Commissioner of Income Tax Range-1, Muzaffarpur. 3. The Assistant Commissioner of Income Tax, Circle - 1, Bela Kothi, Bela, Muzaffarpur. 4. The HDFC Bank Ltd. Choti Saraiyaganj, Muzaffarpur through it's Branch Manager. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal For the Respondent/s : Mr. Rishi Raj Sinha, Sr. S.C. Mrs. Archana Prasad, Jr. S.C. ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 3 24-03-2015 Heard learned counsel for the petitioner and learned Sr. Standing Counsel for the Income Tax Department. The petitioner has approached this Court against the order of attachment dated 12.03.2015 in exercise of powers under Section 281 B of the Income Tax Act, 1961. In the counter affidavit filed on behalf of the respondent it is stated that the bank accounts of the petitioner have been ordered to be released after obtaining an undertaking from the petitioner and extending cooperation in assessment proceeding by him. Accordingly, the writ application is dismissed as infructuous. (Ramesh Kumar Datta, J) (Anjana Mishra, J) Jagdish/- U