Case LawHigh Court › W.p.(C)/3028/2020 Of Lalita Agarwal v. P...

W.p.(C)/3028/2020 Of Lalita Agarwal v. Principal Commissioner Of

High Court 15 Jul 2020 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
W.p.(C)/3028/2020 Of Lalita Agarwal v. Principal Commissioner Of
Date of order
15 Jul 2020
Assessment year(s)
Outcome
Allowed

Case summary

In W.p.(C)/3028/2020 Of Lalita Agarwal v. Principal Commissioner Of, the High Court (2020) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~A-16 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 3028/2020 & CM APPL.10545/2020LALITA AGARWAL..... PetitionerThroughMr.S.K.Pal, Adv.versus PRINCIPAL COMMISSIONER OF INCOME TAX & ORS..... RespondentsThroughMr.RuchirBhatiaandMr.ShlokChandra, Advs. for R-1.Mr.Jayant Bhatt, Mr.Umang Verma,Ms.DeepaliSuriandMr.ApoorvaJain, Advs. for R-2. CORAM: HON'BLE MR. JUSTICE JAYANT NATHO R D E R%15.07.2020 1.This hearing is conducted through video-conferencing. 2.This writ petition is filed by the petitioner seeking to modify theattachment of bank accounts to allow the petitioner to withdraw the amountsbeing deposited as pension in SBI and HDFC banks; and a direction is alsosought to always preclude any pension amounts in order of attachment ofbank accounts as per law laid down. 3.On 05.05.2020, this court had noted the submission of the learnedcounsel for respondent No.1 that in case a representation is made by thepetitioner in view of the COVID-19 pandemic, the department shall considersympathetically the case of the petitioner for removing the attachment of thepension amounts. 4.Respondent No.1 has now filed a counter affidavit. In the counteraffidavit, it has been stated that after considering the facts on record, submissions of the petitioner and prevailing circumstances of COVID-19,the release of the pension amount was allowed vide order dated 22.05.2020.It is further stated that vide letter dated 22.05.2020 defreezing of the pensionamount in the bank accounts has been sent to the respective banks. Copies ofthe said letters have been placed on record. Counter affidavit further statesthat all other issues are already pending in appeal filed by the petitionerbefore the CIT(A). 5.Learned counsel appearing for the petitioner accepts that the pensionaccount has been released. He however now states that even the PPF accountof the petitioner has been attached. 6.There is no prayer regarding the PPF account in this petition. Itappears that the same has been done recently. 7.Let the petitioner make a representation to respondent No.1 regardingthe said attachment of the PPF account. In case, such a representation ismade, respondent No.1/concerned officer shall deal with the representationas per law and pass an appropriate order expeditiously. 8.Nothing further survives in this petition. The petition is accordinglydisposed of. All pending applications, if any, are also disposed of. JULY 15, 2020/v JAYANT NATH, J.
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