Padam Gupta And Others v. Pr. Commissioner Of Income Tax-Ii, Jalandhar And Others

CWP-10139-2017 214 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CWP-10139-2017 Date of decision : 15.12.2017 Padam Gupta and others Versus Pr. Commissioner of Income Tax-II, Jalandhar and others ... Petitioner(s) ... Respondent(s) CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE AMIT RAWAL Present:Mr. J.S. Bhasin, Advocate andMr. Rajiv Sharma, Advocatefor the petitioners. Mr. Rajesh Sethi, Senior Standing Counsel withMr. Arun Biriwal, Advocatefor the respondent(s)-Revenue. **** AJAY KUMAR MITTAL, J. (ORAL) The petitioners have approached this Court under Article 226of the Constitution of India for directions to respondent Nos.1 to 5 forreleasing cash amounting to` 90,00,000/-, which was requisitioned anddeposited in personal deposit account by invoking powers under Section132A (1) of the Income Tax Act, 1961. 2.Learned counsel for the petitioners submitted that a direction beissued to the authorities to frame the assessment. 3.However, it was pointed out through the communicationaddressed to learned counsel for the respondent(s)-revenue that petitionerNo.1-Padam Gupta, has not even filed the Income Tax Return for theAssessment Year 2017-18 so far, despite issuance of notice under Section CWP-10139-2017 142(1) of the Income Tax Act on 31.08.2017 to file the return. A prayerwas made that a time-bound direction be issued. 4.In view of above, we deem it appropriate that since the IncomeTax Return for the Assessment Year 2017-18 has not been filed, theappropriate proceedings shall be taken by the revenue in accordance withlaw. 5.The present writ petition stands disposed of. ( AJAY KUMAR MITTAL ) JUDGE 15.12.2017 Yogesh Sharma ( AMIT RAWAL) JUDGE Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No