Patliputra Builders Limited Th vs The Director General Of Inves
2021 Latest Caselaw 5329 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.5457 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. The Director General Of Investigation Central Revenue Building, Bir Chand Patel Path, Patna

2. The Commissioner Of Income Tax, Central, Central Revenue Building, Bir Chand Patel Path, Patna

3. Deputy Commissioner Of Income Tax, Central Circle-I, Annexy Building, Birchand Patel Path, Patna

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Krishna Mohan Mishra, Advocate For the Respondent/s : Mr.Harshwardhan Prasad, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 18-11-2021

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

"(A) 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.

Patna High Court CWJC No.5457 of 2012 dt.18-11-2021

(B) To stay the demand of Rs.1,91,41,205/- 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.

(C) To issue any other writ/writs, direction/directions,

order/orders as deem fit and proper."

Learned counsel for the petitioner seeks permission to

withdraw this petition stating that with the passage of time, the

present petition has become infructuous, inasmuch as, the

petitioner's grievance already stands redressed before an

appropriate forum.

Prayer is allowed.

This petition is dismissed as withdrawn.

Interlocutory application(s), if any, shall stand

disposed of.

(Sanjay Karol, CJ)

( S. Kumar, J) Rajiv/ranjan-

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