The High Court Of Madhya Pradesh WP-18221-2019 (M/S D.K CONSTRUCTION Vs PRINCIPAL COMMISSIONER OF INCOME TAX) Jabalpur, Dated : 09-09-2019 Shri G.N. Purohit, learned Senior Counsel with Shri Nitin Agrawal, for petitioner. Heard on question of admission. This petition has been filed by petitioner being aggrieved by notice dated 09.08.2019, Annexure P/7 issued to petitioner under Section 226(3) of Income Tax Act attaching petitioner's bank account and investment made in mutual funds on account of default and violation on part of petitioner of interim order dated 11.03.2019 passed in proceedings pending before authorities. learned Senior Counsel appearing for petitioner submits that petitioner has deposited Rs.5.00 lac for months, June, July and August, and is also willing to deposit amount for upcoming months. It is submitted that interim order was passed in petitioner's case on 11.03.2019 but on account of paucity of funds, petitioner could not deposit amount for months of March, April and May. It is stated that on account of this default, notice was issued to petitioner on 06.08.2019 which was received by petitioner on 09.08.2019 after date of hearing fixed by authorities on 08.08.2019. It is submitted that without waiting for response from petitioner, respondent authorities have passed impugned order attaching petitioner's bank account as well as investment made by petitioner in view of default of interim order passed by authorities. learned Senior Counsel for petitioner submits that petitioner is willing to deposit arrears as well as future amount as per interim order dated 11.03.2019, for which he may be given opportunity to do so by authorities. In view of aforesaid statement of learned Senior counsel for Digitally signed by SUSHEEL KUMAR JHARIYA Date: 12/09/2019 12:19:14 2 WP-18221-2019 petitioner and fact that petitioner is willing to deposit arrears as well as undertakes to deposit amount in future as well, petition filed by petitioner is disposed of with direction to effect that in case petitioner approaches authority concerned by filing such application alongwith copy of petition and copy of order passed today, authority concerned shall take same into consideration and thereafter, in case petitioner complies with undertaking and statement made by him, consider restoring interim order passed by authorities on 11.03.2019. petitioner may also approach authorities for early disposal of appeal as per internal circulars of department. With aforesaid directions and observations, petition filed by petitioner stands disposed of. C.C. as per rules. (RAVI SHANKAR JHA) (VISHAL DHAGAT) ACTING CHIEF JUSTICE JUDGE sj Digitally signed by SUSHEEL KUMAR JHARIYA Date: 12/09/2019 12:19:14 D.K Construction v. Principal Commissioner of Income-tax