Ujjain Dugdh Sangh Sahkari Maryadit v. Asstt. Commissioner of Income-tax-2(1), Ujjain - 2020-LL-0302-62

Citation	2020-LL-0302-62
Appellant Name	Ujjain Dugdh Sangh Sahkari Maryadit
Respondent Name	Asstt. Commissioner of Income-tax-2(1), Ujjain
Court	HIGH COURT OF MADHYA PRADESH AT INDORE
Relevant Act	Income-tax
Date of Order	02/03/2020
Judgment	View Judgment
Keyword Tags	outstanding amount • outstanding demand
Bot Summary:	Ms. Veena Mandlik, learned counsel for the respondent Department. The petitioner before this Court, M/s. Ujjain Dugdh Sangh Sahkari Maryadit Navlakhi, Maksi Road, Ujjain, a cooperative society, registered under the Cooperative Societies Act, has filed this present writ petition being aggrieved by the notice dated 27/2/2020 issued by the DCIT / ACIT, 2(1) Ujjain, in respect of Bank Accounts of the petitioner. The undisputed facts of the case reveals that the petitioner's appeal is pending before the Commissioner of Income Tax and the petitioner was required to deposit 20 of the outstanding amount. Learned counsel for the petitioner has argued before this Court that the Income Tax Department has already recovered 20 of the outstanding demand and no purpose is going to be served by freezing other bank accounts. Learned counsel for the respondent Department has fairly stated before this Court that some breathing time be granted to the Department to decide the applications preferred in the matter. Resultantly, the present petition is disposed of with a direction to the respondent Department to pass appropriate order keeping in view the amount already recovered and the outstanding amount which is outstanding against the petitioner. With the aforesaid, the present petition stands disposed of.

HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE W P No. 5603 / 2020 M/S. UJJAIN DUGDH SANGH SAHKARI MARYADIT VS. ASSTT. COMMISSINOER OF INCOME TAX 2(1), UJJAIN 1 INDORE, Dated : 02/03/2020 Mr. P. M. Choudhary, learned senior counsel appearing with Mr. Anand Prabhawalkar and Ms. Rashi Gohil, Advocates for petitioner. Ms. Veena Mandlik, learned counsel for respondent Department. petitioner before this Court, M/s. Ujjain Dugdh Sangh Sahkari Maryadit Navlakhi, Maksi Road, Ujjain, cooperative society, registered under Cooperative Societies Act, has filed this present writ petition being aggrieved by notice dated 27/2/2020 issued by DCIT / ACIT, 2(1) Ujjain, in respect of Bank Accounts of petitioner. undisputed facts of case reveals that petitioner's appeal is pending before Commissioner of Income Tax (Appeals) and petitioner was required to deposit 20% of outstanding amount. Learned counsel for petitioner has argued before this Court that Income Tax Department has already recovered 20% of outstanding demand and no purpose is going to be served by freezing other bank accounts. It has been stated that applications were preferred on 10/2/2020 and 28/2/2020 informing Commissioner of Income Tax that 20% of outstanding demand has already been recovered by Department and, therefore, other bank HIGH COURT OF MADHYA PRADESH, BENCH AT INDORE W P No. 5603 / 2020 M/S. UJJAIN DUGDH SANGH SAHKARI MARYADIT VS. ASSTT. COMMISSINOER OF INCOME TAX 2(1), UJJAIN 2 accounts may not be freezed. Learned counsel for respondent Department has fairly stated before this Court that some breathing time be granted to Department to decide applications preferred in matter. Resultantly, present petition is disposed of with direction to respondent Department to pass appropriate order keeping in view amount already recovered and outstanding amount which is outstanding against petitioner. Commissioner shall decide aforesaid applications by taking into account CBDT Circular dated 29/2/2016 and 31/7/2017 within period of 3 days from date of receipt of certified copy of this order. With aforesaid, present petition stands disposed of. Certified copy, TODAY. (S. C. SHARMA) (SHAILENDRA SHUKLA) JUDGE JUDGE KR Digitally signed by Kamal Rathor Date: 2020.03.02 11:28:04 +05'30' Ujjain Dugdh Sangh Sahkari Maryadit v. Asstt. Commissioner of Income-tax-2(1), Ujjain

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