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2024 (3) TMI 480 - HC - Income TaxSeeking order or direction to release the outstanding payment along with interest on delayed payment at the rate of 15% per annum for the outstanding dues - dues in lieu of the work carried out by the petitioner company since 20.03.2011 for setting up, management and operating of 1542 Common Service Centres (CSC) in central and southern Assam - petitioner contended that the respondent No.3 under the garb of notices u/s 226(3) of the Income Tax Act, 1961 are not making payment of the outstanding dues. HELD THAT - From perusal of the Apex Court order 2017 (3) TMI 1945 - SC ORDER it is clear that the petitioner withdrew the petition with liberty to avail the remedy under the Income Tax Act. As the respondent submits that in view of the aforesaid development, the petitioners are trying to re-agitate the issue before the High Court of MP, Indore Bench by filing a petition when the issue with regard to recovery has been put to rest in earlier two rounds of litigation, therefore, this petition is not maintainable before the Indore Bench of High Court of MP, and hence deserves to be dismissed. Heard learned counsel for the parties. This Court finds force in the submissions made by the learned counsel for the respondent No.2. Accordingly, this petition being not maintainable and also on the ground of jurisdiction is hereby dismissed at the admission stage itself.
Issues involved:
The issues involved in the judgment are the petitioner seeking outstanding payment release, challenge to notices issued by respondent No.3, previous litigation in Guahati High Court, dismissal of subsequent petition, and withdrawal of petition with liberty to avail remedies under the Income Tax Act. Outstanding Payment Release: The petitioner filed a petition seeking issuance of appropriate writ, order, or direction to release the outstanding payment of Rs. 8,45,47,050/- along with interest on delayed payment at the rate of 15% per annum for work carried out in setting up, management, and operating of 1542 Common Service Centres (CSC) in central and southern Assam since 20.03.2011. Challenge to Notices: The petitioner contended that respondent No.3, under notices dated 08.01.2011 and 04.07.2014, are not making payment of outstanding dues, challenging the notices issued under Section 226(3) of the Income Tax Act, 1961. Previous Litigation in Guahati High Court: The respondent's counsel informed the court about previous litigation in Guahati High Court where the petitioner had filed petitions related to recovery of the same amount. The Division Bench of Guahati High Court had passed orders in the past related to the recovery proceedings. Dismissal of Subsequent Petition: The petitioner had filed subsequent petitions in Guahati High Court which were dismissed, and a review petition was also dismissed. The court relied on previous judgments and dismissed the subsequent petition. Withdrawal of Petition with Liberty: The petitioner withdrew the petition with liberty to avail remedies under the Income Tax Act as granted by the Apex Court in Writ Petition (Civil) No(s). 913/2014. The petitioner was allowed to close the petition with liberty to pursue remedies under the Income Tax Act. Jurisdiction and Maintainability: The respondent argued that the petition was not maintainable before the Indore Bench of High Court of MP as the issue regarding recovery had been settled in previous litigations. The court found merit in the respondent's submissions and dismissed the petition at the admission stage due to lack of maintainability and jurisdiction.
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