The High Court allowed the petitioner's writ petition and quashed a recovery citation issued under Section 147 of the Income Tax Act, 1961, holding that final assessment and recovery cannot proceed while a departmental enquiry is pending.
Writ petition allowed; Recovery citation dated 30.08.2017 quashed.
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Court No. - 39
Case :- WRIT - C No. - 2160 of 2019
Petitioner :- Arya Sanskriti Private I.T.I Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Ashok Kumar Singh Counsel for Respondent :- C.S.C.,Baleshwar Chaturvedi
Hon'ble B. Amit Sthalekar,J. Hon'ble Mrs. Manju Rani Chauhan,J.
Heard Sri Ashok Kumar Singh, learned counsel for the petitioner, Sri Baleshwar Chaturvedi, learned counsel for the respondent no. 5 and the learned Standing Counsel for the respondent nos. 1 to 4.
In terms of the query made on 31.01.2019, Sri Baleshwar Chaturvedi, learned counsel for the respondent no.5 informs that the enquiry in terms of the order dated 02.05.2018 (Annexure no.7 to the writ petition) is pending in the department and the same has not yet been completed.
In our opinion, unless and until, the enquiry is completed the recovery citation cannot be issued to the petitioner and also no final assessment order can be prepared during the pendency of the enquiry.
We, therefore, allow the writ petition at this stage and quash the recovery citation dated 30.08.2017 (Annexure no.8 to the writ petition.
In case, any fresh order is passed by the respondent no.5, it is always open for the petitioner to approach the Court.
The instructions passed on to the Court by the learned counsel for the respondents are kept on record.
Order Date :- 1.2.2019 JK Yadav
1 issue framed by the court
Whether a recovery citation can be issued when the departmental enquiry is still pending.
Arya Sanskriti Private I.T.I
State Of U.P.
B. Amit Sthalekar
Manju Rani Chauhan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
