Punjab National Bank v. The Chief Commissioner Of Income Tax And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.319 of 2015 ====================================================== Punjab National Bank, Bo. Chowk Branch, Patna City, Police STation Chowk, Patna City, Distt. Patna, through the Chief Manager Chinmay Gopal .... .... Petitioner/s

Versus

1. The Chief Commissioner of Income Tax, C.R. Building, Birchand Patel Path, Patna

2. The Commissioner of Income Tax ( Appeals ), Dhanbad, Camp Office, Patna Lok Nayak Jai Prakash Bhawan, 4th Floor, Dak Bunglow Road, Patna - 800001

3. The Asstt. Commissioner of Income Tax, TDS Circle, 6th Floor Annexe, Birchand Patel Path, Patna

4. The Income Tax officer, T.D.S., 5th Floor, C.R. Building Annexe, Birchand Patel Path, Patna

5. The Inspector of Income Tax, T.D.S. 5th Floor, C.R. Building Annexe, Birchand Patel Path, Patna .... .... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Suresh Pd Singh No.1 For the Respondent/s : Mrs. Archana Sinha Sr.SC, IT Mr.Suman Kumar Mishra, Jr. SC, IT ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 22-01-2015 Heard learned counsel for the petitioner and learned counsel for the Income Tax Department. The petitioner had filed the present writ petition for quashing of the order dated 10.12.2014 by which the Assistant Commissioner of Income Tax, TDS Circle-6, Patna had threatened to take coercive steps against the petitioner-Bank to recover the demand if the Tax imposed against the petitionerbank is not deposited by 19.12.2014. It is the case of the petitioner that the petitioner

Patna High Court CWJC No.319 of 2015 (2) dt.22-01-2015 2/2 has already filed three statutory appeals bearing Nos. 340, 341 and 342 of 2014 before the Commissioner of Income Tax (Appeals) which are pending. By supplementary affidavit filed today it is stated that yesterday, i.e., on 21.1.2015 three separate stay petitions have also been filed in the three appeals and thus the respondent no. 3 may be directed not to take coercive step until the disposal of the appeals or at the very least disposal of the stay petitions.

On a consideration of the facts and circumstances of the case, we dispose of the writ petition with the direction that the Commissioner of Income Tax (Appeals), Dhanbad, Camp Office, Patna shall consider and dispose of the stay petitions filed by the petitioner as expeditiously as possible preferably within a period of three weeks from the date of receipt/production of a copy of this order.

Until the decision on the stay petitions filed by the petitioner, no coercive action shall be taken against the petitioner.

(Ramesh Kumar Datta, J) (Vikash Jain, J) S.Pandey/- U