Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1142 - HC - Income TaxAttachment orders - direction for furnishing copies of the documents that were considered for issuing the attachment order - HELD THAT- This court grants a limited indulgence in the matter as under and for the following reasons:- (a) It is the specific case of the Revenue that the impugned order of attachment being provisional in nature, has spent itself with the passing of the assessment order; that being the position, the question of quashing would not arise; the vehement submission of learned counsel for the petitioner that the Tax Recovery Officer has also clamped similar attachment under the provisions of II schedule to the Income Tax Act, 1961, need not be considered in this case since it constitutes an independent cause of action for which a separate challenge may be laid in accordance with law. (b) Petitioner has sought for certain information/documents from the hands of answering respondents; the contention of the Revenue that petitioner being a third person cannot be furnished with the same, is bit difficult to countenance; statutory scheme provides for grant of information subject to privacy issue, cannot be disputed; the person who seeks information/documents has to make the application in the prescribed form and pay the requisite fee therefor; if the petitioner makes such an application, the same needs to be considered in a time bound way; since the Revenue has taken a prima facie contention that petitioner being a third person, cannot be given the said information, because of “privacy issues of the assessee”, it needs to be made clear that petitioner who is holding pledge of the shares in question shall not be treated as a third person.
|