Prem Chand Jain v. The Commissioner Of Income Tax

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 1860 of 2007 Prem Chand Jain … Petitioner Vs The Commissioner of Income Tax & another … Respondents Mr. Manish Arora, Advocate, present for the petitioner Mr. Hari Mohan Bhatia, Advocate, present for the respondents Hon’ble Sudhanshu Dhulia, J. (Oral) The petitioner had certain income tax liabilities, however, apart from pursuing his remedy before the Income Tax Authority as well as appellate authority, as the case may be, the petitioner has filed the present writ petition before this Court challenging the recovery citation dated 08.02.2007 against him, which is against the income tax dues. The said order was stayed by the Division Bench of this Court vide order dated 02.03.2007. The said order of the Division Bench reads as under:- “Heard. Admit the petition. Sri P. Maulkhi accepts notices on behalf of the respondents who prays for and is granted three weeks time to file counter affidavit. List thereafter along with ITA No. 165 of 2005. In the meantime, recovery citation dated 08.02.2007 passed by the respondent No. 2 – Income Tax Officer, Haridwar shall remain stayed. Stay application Nil of 2007 is disposed of accordingly.” 2. No counter affidavit has been filed so far. On the last occasion, the present counsel of Income Tax Mr. Hari Mohan Bhati was summoned by the Court and he was asked to enquire into the matter. The matter was put up for today. Learned counsel for the Income Tax make a statement that he has enquired into the matter and he found that no such record of the present writ petition is available with the Income Tax Department. Consequently, no counter affidavit has been filed in the case. 3. Be that as it may on the merits of the case no interference is called for in a writ petition in the recovery matter as the petitioner always has remedy to pursue it before the Commissioner Income Tax and thereafter to the Tribunal. 4. In view of the above, the writ petition is dismissed. 5. Interim order dated 02.03.2007 is hereby vacated. However, the petitioner is at liberty to pursue his remedy, as open to him, under the Income Tax Act. 6. No order as to costs. 11.09.2012 Aswal (Sudhanshu Dhulia, J.)