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2013 (10) TMI 377 - HC - Income TaxBlock assessment - Proceeding u/s 153A against the employee who was authorized to collect the money from the Toll Plaza- Cash seized from the employee - Held that:- It appears that the amount was collected at the Toll Plaza, where the fee for the Car was Rs.45/- and for the Truck/Bus, Rs.160/- per trip - Explanation given by the petitioner prima-facie appears to be reasonable - The amount belongs to the company i.e. the petitioner no. 1 and certainly not to the petitioner no. 2, who is merely an employee of the company. The explanation, if any, will have to be sought from the petitioner-company. So, there is no occasion to start the proceedings U/s 153 A of the Act against the petitioner No. 2, who is simply an agent of the company. Proceedings for the block period is not required in the case of the employee i.e. petitioner no.2 specially when no such proceedings were initiated against the petitioner no. 1 - Mandamus is issued for not proceeding any further against the petitioner no.2 pertaining to the block assessment in pursuance of the notice under Section 153-A – However, department is always at liberty to take proceedings against the company i.e. petitioner no.1 but as per law.
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