AI Structured Summary
Not yet generated for this judgment
Judgment
We have heard Sri Pulak Raj Mullick, Advocate along with Sri Nishant Mishra, learned Counsel appearing on behalf of the petitioner and Sri R.K. Upadhya, learned Standing counsel appearing on behalf of contesting respondents/Revenue department at the admission stage and proceed to decide the same finally in view of the order proposed hereinafter.
The above three petitioners have approached this Court seeking a writ of mandamus directing/commanding the Assistant Commissioner of Income Tax, Meerut, respondent No. 2 to release the properties attaehed vide letter dated 23-11-2005 issued by Assistant Commissioner of Income Tax, Circle-H, Dehradun by substituting the residential property situated at 16D, Old Survey Road, Dehradun, in the ownership of Sri Surendra Uppal, one of the Director of the petitioners Company (Sri Surendra Uppal, petitioner in Writ Petition No, 449 of 2006, is the Managing Director of the petitioner in the remaining above writ petitions), and further to issue a writ, order or direction in the nature of mandamus directing the said authority to return the books of account and other records seized or in the alternative to allow photocopies of the same as the business of the petitioner is jeopardized for want of the same.
It may be noted that no relief has been claimed for a writ, order or direction in the nature of certioraritor quashing the order of transfer or the original order of attachment dated 23-11-2005, Annexure-7 to the writ petition. The petitioner has, however, contended that he has filed another application dated 23-2-2006, Annexure-15 to the writ petition before the Assistant Commissioner of Income Tax, Central Circle, Meerut, with regard to attachment u/s 281B of the Income Tax Act, 1961, with the prayer to recommend substitution of the assets, as referred to above. But the said application is still pending and has not been finally disposed of.
In this view of the matter we are of the opinion that it is expedient and in the end of justice the aforesaid application of the petitioner dated 23-2-2006, Annexure-15 to the writ petition, pending before the Assistant Commissioner of Income Tax, Central Circle, Meerut, respondent No. 2 be decided at the earliest. Consequently, we direct the petitioner to file a certified copy of this order along with copy of the present writ petition before the concerned authority within two weeks from today to enable the said authority to pass appropriate order expeditiously, on the pending application dated 23-2-2006, Annexure-15 to the writ petition. If a certified copy of the present order is filed, as stipulated and contemplated above, the concerned authority shall pass appropriate order in accordance with law exercising unfettered discretion on the basis of material on record and in accordance with law, within three weeks of the receipt of certified copy of this order, if presented within the aforesaid period.
Subject to the above observations/directions the writ petitions are finally disposed of.