2013 (8) TMI 1182 - HC - Income Tax

Summary

Issues involved: Recovery of dues, connection between petitioner and respondent No. 5, justification for withholding payment.

In the High Court judgment by Hon'ble Mr. Justice A.K. Goel and Hon'ble Mr. Justice A. K. Goswami, the court addressed the issue of recovery of dues where the Income Tax department sought to recover from respondent No.4 for default by respondent No.5. The court noted that the petitioner had no connection with respondent No.5 and that dues of the petitioner from respondent No.4 cannot be proceeded against for default of respondent No.5. Notice was issued to respondent No.4 for further proceedings, with dasti service permitted and a listing on 24.04.2013.

An affidavit was filed by respondent No.4 stating that the petitioner and respondent No. 5 are interconnected entities. In light of this, the petitioner's counsel did not press the petition but sought liberty to establish rights in appropriate civil proceedings. The court found no objection to this course being adopted in accordance with the law, and accordingly, the petition was disposed of.