M/S Automotive Products Company vs Income Tax Officer
2012 Latest Caselaw 2211 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- WRIT TAX No. - 683 of 2012
 

 
Petitioner :- M/S Automotive Products Company
 
Respondent :- Income Tax Officer
 
Petitioner Counsel :- Rakesh Kumar Garg
 
Respondent Counsel :- Bharat Ji Agarwal
 

 
Hon'ble Ashok Bhushan,J.

Hon'ble Prakash Krishna,J.

Connect with Writ Tax No. 453 of 2012.

Heard Sri Rakesh Kumar Garg, learned counsel for the petitioner and Sri Shambhu Chopra, learned counsel for the department.

The petitioner's case in the writ petition is that proceeding for re-assessment under section 147 of the Income Tax Act, vide notice dated 30.3.2012 has been initiated without there being any basis.

Learned counsel for the petitioner submits that allegation against the petitioner is that the petitioner has not deducted the tax at source with regard to transportation of Gas which was supplied by GAIL.

Learned counsel for the petitioner submits that on the basis of the reason, given in the notice there can not be any allegation of concealment of income in his return which was filed on 29.10.2005. A perusal of the notice does not indicate any justifiable basis for proceeding under Section 147 of the Income Tax Act.

The Petitioner has made out a prima facie case for grant of interim relief.

Counter affidavit may be filed within four weeks.

List in 3rd week of July 2012.

In the meantime, further proceeding in pursuance of the impugned notice dated 30.3.2012 shall remain stayed.

The name of Sri Shambhu Chopra be shown in the cause list whenever the case is listed next.

(Prakash Krishna,J)       (Ashok Bhushan,J)

Order Date :- 25.5.2012

MK/