Kings International vs Income Tax Officer and Another

A.P. Misra, J.—Heard learned counsel for the petitioner and learned standing counsel. The petitioner, by means of the present writ petition, has sought a writ of mandamus directing the Income Tax Officer, Circle-I(6), Kanpur, to stop the recovery of tax demand, vide notice dated March 5, 1990, and also to lift the illegal attachment of the bank accounts of the petitioner without giving notice to the petitioner. According to the petitioner, the Income Tax Officer, without issuing any revised challan for the alleged Income Tax dues, attached the bank accounts of the petitioner and has not adjusted the refund and the deposits made by him. According to the petitioner, the recovery is not on the basis of the final appellate order but on the basis of the earlier assessment order.

Having heard learned counsel for the petitioner and learned standing counsel, we propose to decide this writ petition finally at the stage of admission. It is, accordingly, disposed of finally.

On the facts and circumstances of the case, we feel it appropriate to direct respondent No. 1 (income tax Officer, Circle-I(6), Kanpur), to dispose of the representation of the petitioner which shall be made by him within two days from today and the said authority on the basis of the representation shall also adjust the amount which the petitioner is entitled by way of refund which has been paid by him and further to adjust the recovery as per appellate order dated January 30, 1990, as well as to grant the consequential relief to the petitioner. The Income Tax Officer shall finally dispose of the said representation stating therein the correct amount of recovery within ten days thereafter. Till 15 days from today, neither shall the Department withdraw the amount of the seized bank account of the petitioner nor is the petitioner himself permitted to withdraw the amount from the said account. After disposal of the representation, the Department shall give a revised notice of demand to the petitioner.

With the aforesaid observations, the present writ petition is disposed of.

Certified copy of this order be issued to learned counsel for the petitioner on payment of usual charges today.