Wp(C)/99/2014 Of Sanatan Rout v. Income Tax Officer

02. 28.01.2014 pcp Present : Mr P.K. Rath, Advocate for the petitioner. Mr A. Mohapatra, Sr. Standing Counsel (IT) This petition seeks quashing of the recovery proceedings including the notice dated 9[th]/12[th] December, 2013 issued by the Income Tax Officer, Ward-2(3), Cuttack, under Annexure-1. Main ground raised by the petitioner is that the petitioner is Managing Partner of the firm and he cannot be proceeded against for the dues of the firm, which is a different entity. It is stated that against the order of assessment an appeal is pending and the petitioner also has remedy to approach the revisional authority. In these circumstances, we do not find any ground to interfere with the recovery proceedings particularly when there is disputed question about the extent of amount due and to be recovered and a partner cannot avoid responsibility for dues of a firm. Accordingly, we dispose of this petition without prejudice to any other remedy of the petitioner, in accordance with law, with direction that if the petitioner deposits 50% of the amount demanded within 15 days from today, the attachment may be released, subject to proposal of the petitioner for payment of the remaining amount within the reasonable time, being accepted by the concerned authority. ……......……………… A.K.Goel, C.J. ……………………….. Dr. A.K. Rath, J.