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2022 (7) TMI 338 - HC - Income TaxSeeking release of funds from the attached bank account to meet the essential expenditure - Validity of Petition in view of provision u/s 132(9B) - forum shopping - Provisional attachment orders made under the provisions of FEMA - Petitioner seeking modification of the order passed by this Court by relying on the order [2022 (7) TMI 301 - DELHI HIGH COURT] passed by a learned Single Judge of this Court directing the Directorate of Enforcement to release a further amount of Rs. 25 crores in favour of the Petitioner to meet its essential expenditure as well as towards salaries of employees - HELD THAT:- As petitioner seriously refutes the contention of ‘forum shopping’. He states that WP(C) [2022 (7) TMI 301 - DELHI HIGH COURT] had been filed as it pertains to a different cause of action. He, however, admits that in view of the subsequent orders dated 16th June, 2022 under Section 281B of the Act passed by the Assessing Officer, being ACIT, Central Circle-25, New Delhi, the petitioner would need to file a fresh writ petition. This Court is of the view that as the impugned orders dated 17th December, 2021 have expired on 17th June, 2022 due to operation of law, the present writ petition is infructuous. Accordingly, the present writ petition along with application is disposed of with liberty to the petitioner to file a fresh proceeding in accordance with law to challenge the orders dated 16th June, 2022 passed under Section 281B. It is clarified that this Court has not expressed any opinion on the merits of the controversy. The rights and contentions of all the parties are left open.
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