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2024 (9) TMI 793

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..... tal Gains Deposit Scheme (CGDS), A/c No. 37030629542 and Capital Gains Term Deposit A/c No. 37062902436, total amounting to Rs.1,36,62,000.00/- (Rupees one crore thirty six lakh and sixty two thousand), in accordance with law within such reasonable time and also to keep in abeyance the transfer of income jurisdiction as far as the petitioner is concerned. 2. The brief facts are that the petitioner had on the earlier occasion assailed an order dated 07.03.2024, transferring the petitioner's income tax jurisdiction from Shillong to Kolkata and had also further prayed for closure of her CGDS account. This Court then by the order dated 21.03.2024 passed in WP (C) No.65 of 2024 was pleased to direct as follows:- "The petitioner has come forwa .....

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..... e given an opportunity of hearing in person and she can appear on a specified date that may be given by this Court where the petitioner shall produce all necessary documents in support of her contentions along with written submission, if required. 4. Learned counsel appearing for the petitioner would submit that the petitioner has no objection in appearing before the authorities concerned on the date specified. 5. Taking note of the submissions made by both the parties, the petitioner is expected to appear before the respondent authorities concerned on 02.05.2024 on which date she shall produce all the evidence available to her together with written submission. We make it very clear that in case the petitioner fails to avail this oppo .....

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..... ank is not allowing closure of the same thereof without an approval from the concerned Assessing Officer. He finally submits that the pressing problem of closure of CGDS account for which necessary formalities have been completed in 2020 before the respondent No. 3, has been kept pending without assigning any reasons and that the transfer of jurisdiction at this juncture, will pose a major hurdle in the closure of CGDS account in the new dispensation. As such, he has prayed that the proceedings of closure be completed before the transfer jurisdiction is implemented. 5. Mr. S. Pandey, learned counsel for the respondents has submitted that for all practical purposes, the petitioner as per the database and the latest statement filed, is a res .....

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