Patliputra Builders Limited v. The Director General of Investigation, Patna / The Commissioner of Income-tax, Patna / Deputy Commissioner of Income-tax, Central Circle-I, Patna
[Citation -2020-LL-0813-22]

Citation 2020-LL-0813-22
Appellant Name Patliputra Builders Limited
Respondent Name The Director General of Investigation, Patna / The Commissioner of Income-tax, Patna / Deputy Commissioner of Income-tax, Central Circle-I, Patna
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 13/08/2020
Judgment View Judgment
Keyword Tags attachment of bank account • valuation report • investigation • stay petition
Bot Summary: Deputy Commissioner Of Income Tax, Central Circle-I, Annexy Building, Bir Chand Patel Path, Patna Respondent/s Appearance : For the Petitioner/s : Mr. Krishna Mohan Mishra, Advocate For the Respondent/s : Mrs. Archana Sinha, Advocate CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER 5 13-08-2020 Petitioner has prayed for the following relief(s): To quash the garnishee/recovery proceeding and declare the attachment of bank account of the petitioner company as being arbitrary, unjustified being violative of Section 220(6) of the Income Tax Act, because, the Assessing Officer initiated garnishee proceeding without disposing of the stay petition filed by the petitioner dated 27.01.2012. To stay the demand of Rs.14, 64, 15, 030/- till disposal of appeal in view of the fact that whole of the re-assessment has been made on the basis of valuation report not upon any independent evidence available on record. To issue any other writ/writs, Patna High Court CWJC No.5494 of 2012(5) dt.13-08-2020 2/2 direction/directions, order/orders as deem fit and proper. Shri Krishna Mohan Mishra, learned counsel for the petitioner, seeks permission to withdraw the present petition for the reason that the present petition has become infructuous. The present petition stands dismissed as having become infructuous.


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5494 of 2012 Patliputra Builders Limited, its registered office at 3rd Floor, Maharaja Kameshwar Complex, Frazer Road, Patna And incorporated under India Companies Act - 1956, Through Its Managing Director Anil Kumar, S/o Late Chathho Choudhary, R/O 3rd Floor, Maharaja Kameshwar Complex, Frazer Road, Patna ... ... Petitioner/s Versus 1. Director General Of Investigation, Central Revenue Building, Bir Chand Patel Path, Patna 2. Commissioner Of Income Tax, Central Revenue Building, Bir Chand Patel Path, Patna 3. Deputy Commissioner Of Income Tax, Central Circle-I, Annexy Building, Bir Chand Patel Path, Patna Respondent/s Appearance : For Petitioner/s : Mr. Krishna Mohan Mishra, Advocate For Respondent/s : Mrs. Archana Sinha, Advocate CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE CHIEF JUSTICE) 5 13-08-2020 Petitioner has prayed for following relief(s): (A) To quash garnishee/recovery proceeding and declare attachment of bank account of petitioner company as being arbitrary, unjustified being violative of Section 220(6) of Income Tax Act, because, Assessing Officer initiated garnishee proceeding without disposing of stay petition filed by petitioner dated 27.01.2012. (B) To stay demand of Rs.14, 64, 15, 030/- till disposal of appeal in view of fact that whole of re-assessment has been made on basis of valuation report not upon any independent evidence available on record. (C) To issue any other writ/writs, Patna High Court CWJC No.5494 of 2012(5) dt.13-08-2020 2/2 direction/directions, order/orders as deem fit and proper. Shri Krishna Mohan Mishra, learned counsel for petitioner, seeks permission to withdraw present petition for reason that present petition has become infructuous. As such, present petition stands dismissed as having become infructuous. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- U Patliputra Builders Limited v. Director General of Investigation, Patna / Commissioner of Income-tax, Patna / Deputy Commissioner of Income-tax, Central Circle-I, Patna
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