Wp/18221/2019 Of M/S D.k Construction v. Principal Commissioner Of Income Tax

The High Court Of Madhya PradeshWP-18221-2019 (M/S D.K CONSTRUCTIONVs PRINCIPAL COMMISSIONER OF INCOME TAX) [09][-][09][-][2019]Jabalpur, Dated : Shri G.N. Purohit, learned Senior Counsel with Shri Nitin Agrawal, for the petitioner. Heard on the question of admission. This petition has been filed by the petitioner being aggrieved by noticedated 09.08.2019, Annexure P/7 issued to the petitioner under Section 226(3)of the Income Tax Act attaching the petitioner's bank account and investmentmade in mutual funds on account of default and violation on the part of thepetitioner of the interim order dated 11.03.2019 passed in the proceedingspending before the authorities. The learned Senior Counsel appearing for the petitioner submits thatthe petitioner has deposited Rs.5.00 lac for the months, June, July andAugust, and is also willing to deposit the amount for the upcoming months. Itis submitted that the interim order was passed in the petitioner's case on11.03.2019 but on account of paucity of funds, the petitioner could notdeposit the amount for the months of March, April and May. It is stated thaton account of this default, a notice was issued to the petitioner on 06.08.2019which was received by the petitioner on 09.08.2019 after the date of hearingfixed by the authorities on 08.08.2019. It is submitted that without waiting fora response from the petitioner, the respondent authorities have passed theimpugned order attaching the petitioner's bank account as well as theinvestment made by the petitioner in view of the default of the interim orderpassed by the authorities. The learned Senior Counsel for the petitioner submits that the petitioneris willing to deposit the arrears as well as the future amount as per the interimorder dated 11.03.2019, for which he may be given an opportunity to do soby the authorities. In view of the aforesaid statement of the learned Senior counsel for the petitioner and the fact that the petitioner is willing to deposit the arrears aswell as undertakes to deposit the amount in future as well, the petition filed bythe petitioner is disposed of with a direction to the effect that in case thepetitioner approaches the authority concerned by filing such an applicationalongwith a copy of the petition and a copy of the order passed today, theauthority concerned shall take the same into consideration and thereafter, incase the petitioner complies with the undertaking and statement made by him,consider restoring the interim order passed by the authorities on 11.03.2019.The petitioner may also approach the authorities for early disposal of theappeal as per the internal circulars of the department. With the aforesaid directions and observations, the petition filed by thepetitioner stands disposed of. C.C. as per rules.(RAVI SHANKAR JHA)(VISHAL DHAGAT)ACTING CHIEF JUSTICEJUDGE sj