M/S. Ujjain Dugdh Sangh Sahkari Maryadit v. Asstt

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 appearingwith 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 DugdhSangh Sahkari Maryadit Navlakhi, Maksi Road, Ujjain, acooperative society, registered under the CooperativeSocieties Act, has filed this present writ petition beingaggrieved by the notice dated 27/2/2020 issued by theDCIT / ACIT, 2(1) Ujjain, in respect of Bank Accounts ofthe petitioner. The undisputed facts of the case reveals that thepetitioner's appeal is pending before the Commissioner ofIncome Tax (Appeals) and the petitioner was required todeposit 20% of the outstanding amount. Learned counsel for the petitioner has argued beforethis Court that the Income Tax Department has alreadyrecovered 20% of the outstanding demand and no purpose isgoing to be served by freezing other bank accounts. It hasbeen stated that applications were preferred on 10/2/2020and 28/2/2020 informing the Commissioner of Income Taxthat 20% of the outstanding demand has already beenrecovered 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 hasfairly stated before this Court that some breathing time begranted to the Department to decide the applicationspreferred in the matter. Resultantly, the present petition is disposed of with adirection to the respondent Department to pass appropriateorder keeping in view the amount already recovered and theoutstanding amount which is outstanding against thepetitioner. The Commissioner shall decide the aforesaidapplications by taking into account the CBDT Circular dated29/2/2016 and 31/7/2017 within a period of 3 days from thedate of receipt of certified copy of this order. With the aforesaid, the present petition stands disposed of. Certified copy, TODAY. KR (S. C. SHARMA)(SHAILENDRA SHUKLA)J U D G EJ U D G E Digitally signed by Kamal Rathor Date: 2020.03.02 11:28:04 +05'30'