S. C. Mittal v. Director General of Income-tax
[Citation -2019-LL-1209-16]
| Citation | 2019-LL-1209-16 |
|---|---|
| Appellant Name | S. C. Mittal |
| Respondent Name | Director General of Income-tax |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 09/12/2019 |
| Judgment | View Judgment |
| Keyword Tags | charging of interest |
| Bot Summary: | AJAY TEWARI, J. This is an application seeking permission to withdraw the main petition. This petition has been filed praying for quashing of the recovery notice dated 27.6.2014. At this stage, learned counsel for the respondent has very fairly stated that the issue regarding the ownership of the jewellery which was the subject matter of this writ petition is in favour of the petitioner. We further find that the second issue of charging of interest under 1 of 2 ::: Downloaded on - 12-12-2019 13:04:16 ::: CM-10078-CWP-2019 2 CWP-16367-2014 Section 220 and waiver under Section 220 of the Income Tax Act, 1961 has not been finalized by the competent authority till date. In these circumstances, learned counsel for the petitioner prays for permission to withdraw this petition with a further prayer that as regards the issue of the interest mentioned above the competent authority be directed to decide it at the earliest. The petition stands dismissed as withdrawn at this stage with liberty to the learned counsel for the petitioner to establish claim of the ownership of the jewellery before the competent authority and with a direction to the competent authority to decide the issue under Section 220(2) and Section 220 of the Act within a period of two months from the date of receipt of certified copy of this order. The petitioner would be at liberty to raise all the issues before the competent authority. |