Ravindra Kumar, Son Of - Baleshwar Rai, Resident Of - Nasriganj,Junaidpur, P.o.- Digha And P.s.- Danapur, District- Patna.junaidpur, P.o.- Digha And P.s.- Danap v. The Principle Chief Commissioner, Income Tax, Central Revenue Building,Vir Chand Patel Path, Patna.vir Chand Patel Path, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.8852 of 2020 ====================================================== 1.M/s Ravindar Kumar, a partnership firm, formed under Partnership Act,1932 having office at - Nasriganj, Near B.S. Collage, Digha, Patna -800012through its partner Ravindra Kumar, age about 47 years, Gender- Male Sonof - Baleshwar Rai, Resident of - Nasriganj, Junaidpur, P.O. - Digha and P.s.-Danapur, District- Patna.1932 having office at - Nasriganj, Near B.S. Collage, Digha, Patna -800012through its partner Ravindra Kumar, age about 47 years, Gender- Male Sonof - Baleshwar Rai, Resident of - Nasriganj, Junaidpur, P.O. - Digha and P.s.-Danapur, District- Patna. 2.Ravindra Kumar, Son of - Baleshwar Rai, Resident of - Nasriganj,Junaidpur, P.O.- Digha and P.S.- Danapur, District- Patna.Junaidpur, P.O.- Digha and P.S.- Danapur, District- Patna. ... ... Petitioner/s Versus 1.The Principle Chief Commissioner, Income Tax, Central Revenue Building,Vir Chand Patel Path, Patna.Vir Chand Patel Path, Patna. 2.The Principal Commissioner - 2, Income Tax, Central Revenue Building,Veerchand Patel Path, Patna.Veerchand Patel Path, Patna. 3.The Joint Commissioner of Income Tax, Range-4, Lok Nayak Bhavan,Dakbanglow, Patna.Dakbanglow, Patna. 4.The Assistant/DY Commissioner of Income Tax, Circle-4, Lok NayakBhavan, Dakbanglow, Patna.Bhavan, Dakbanglow, Patna. 5.The Income Tax Officer, Ward-5 (1), Lok Nayak Bhavan, Dakbanglow,Patna.Patna. 6.Tax Recovery Officer-2, Lok Nayak Bhavan, Dakbanglow, Patna. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr.Krishna Mohan MishraFor the Respondent/s: Mr. Lalit Kishore, A.G. Mr. Vivek Prasad, AC to AG. Mrs. Archana Sinha, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 10-11-2020 Petitioner has prayed for the following relief(s): “i. To quash the notice of attachment issued byrespondent assessing officer, circle-4, Patna dated29.01.2019 and direct to release the bank accountoperating in Punjab National Bank, Danapur Cant branch,Patnavideaccountno.0142002101542219 (Current Account) as no taxis due to be paid by assessee partnership firmrather the income tax is 1liable to be refunded forsum of Rs.61,04,421/- to petitioner no-1. ii. To quash the notice issued by respondent taxrecovery officer-2, Patna which contained in F.No. TRO-2/PAT/2018-19/114 dated 09.07.2019and also direct the respondent to remove the orderof attachment and release the bank accountoperating (Saving) in State Bank of India, BVCollege Campus Branch, Patna bearing hankaccount no. 32225559080 as the said attachmentis also illegal and against the provision of theIncome Tax Act. iii. To direct the respondent to release therefund of Rs.61,04.421/ along with interestbecause the amount of tax paid on account of taxdeducted at source which claimed in return ofincome is more then the tax assessed. iv. To direct the respondent to make adjustmentof amount of Tax paid by way of TDS againstassessed or admitted tax and delete the interestcharged by respondent under section 234A, 234B,234C and 220 of income tax act. v. To issue any other writ/writs, order/orders,direction/directions as your honour deemed fit andproper.” Learned counsel for the petitioner submits thatpetitioner shall be content if a direction is issued to the officerpassing the impugned order dated 29.01.2019 (Annexure- P/1) to consider the petitioner’s representation already made andwould be substituted with additional facts. iv. To direct the respondent to make adjustmentof amount of Tax paid by way of TDS againstassessed or admitted tax and delete the interestcharged by respondent under section 234A, 234B,234C and 220 of income tax act. v. To issue any other writ/writs, order/orders,direction/directions as your honour deemed fit andproper.” Learned counsel for the petitioner submits thatpetitioner shall be content if a direction is issued to the officerpassing the impugned order dated 29.01.2019 (Annexure- P/1) to consider the petitioner’s representation already made andwould be substituted with additional facts. Mrs. Archana Sinha, learned counsel for therespondents states that though the petitioner has an equallyalternative efficacious remedy by way of filing an appeal,assailing the original order of assessment, but, however, if hewere to appear before the authority passing the impugned order,the said officer would consider the petitioner’s representationexpeditiously in accordance with law. As such, the present petition is disposed of onthe following mutually agreed terms: (a) petitioner shall appear before the AssistantCommissioner of Income Tax, Circle-4, Patna, theauthority issuing the impugned notice dated29.01.2019 (Annexure-P/1), on 25[th] of November,2020 at 10:30 A.M; (b) on the said date the petitioner shall furnishadditional information in writing; (c) the authority shall take a decision on thepetitioner’s request in accordance with law,expeditiously and certainly within a period of fourweeks thereafter; (d) since the Bank Account(s) of the petitionerstands attached way back in the year 2019, thisCourt is not inclined to pass any interim orderstaying such action of the respondent authority, butonly hope and expect the authority to decide theissue at the earliest; (e) liberty reserved to the petitioner to assail eitherthe original order of assessment or the order whichthe authority may pass, including the one impugnedherein, before the appropriate authority/Forum, inaccordance with law; (f) all questions are left open. Petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, shall stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J) sujit/- AFR/NAFRCAV DATEUploading DateTransmission Date