9911796707
TMI Blog2018 (12) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... avoided? - HELD THAT:- Petition filed by the revenue is maintainable and we are entitled to consider the same and we are of the firm opinion that it is not an attempt to pass on the bug to this Court and to obtain a protective cover against the departmental action. Department is well justified in moving this Court as there are several writ petitions pending apart from the direction issued in the writ appeal by the Division Bench and the main writ petition has also been pending. In the fitness of things, it is appropriate on the part of the Department to seek for leave from this Court to revoke the order dated 07.11.2018. Therefore, we find that it is not a case where the authorities are attempting to pass on the bug to the Court or to ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Director General of Income Tax (Investigation) and six others who are the officials of the Income Tax Department to permit the second petitioner, namely, the Principal Director of Income Tax (Investigation) (hereinafter referred to as the PDIT (Investigation)), Chennai to revoke the order dated 07.11.2018 passed pursuant to the order passed by the Division Bench on 02.11.2018 in this appeal. 2.Mr.Sathish Parasaran, learned senior counsel appearing for the petitioners submitted that the application filed by the revenue with the prayer to permit them to revoke the order dated 07.11.2018 which is to be dismissed as not maintainable on the ground that any attempt by the Executive Authority to provide itself a protective cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g interim relief as against the search and seizure/attachment in the premises of the appellant by the respondent-authorities and they are aggrieved by the order of the learned Single Judge in dismissing the application which sought for interim order and therefore, they are before this Court. 3.The learned Senior Counsel appearing for the appellants would submit that there is some illegality in the procedure followed by the authorities while making such search and seizure/attachment and because of the seizure/attachment, the appellant is unable to run the business resulting in stalling of their all business activities and they are not even able to disburse wages to their employees and therefore, it causes much hardship to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of search and seizure/attachment. On the appellant approaching the Commissioner, the Commissioner was directed to re-consider the issue on merits and in accordance with law leaving it open to the appellant to move the Single Bench or the Division Bench, if they are aggrieved even thereafter. As pointed out by the learned counsel appearing for the revenue, there appears to be two limb to the directions/liberty issued/granted. The first is with regard to the contentions raised by the assessee with regard to the illegality in the matter of search and seizure and consequently with the order of attachment. The assessee accepted the order dated 02.11.2018 and went before the Commissioner who has passed the order dated 07.11.2018. Before the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration (TNCS) vide communication dated 20.11.2018 mentioning that the amounts payable to the assessee and other concerns is ₹ 57.11 Crores. According to the assessee this letter was very much available with the Department even before this petition was filed. Be that as it may, the Department has issued a notice to the assessee dated 26.11.2018 among other things stating as follows: 3.From the communication received from Integrated Child Development Services and Tamil Nadu Civil Supplies, Chennai it has been ascertained that the amount of receivables is only ₹ 179,75,98,248/-. However, you have reported receivables of ₹ 417.46 Crores. Therefore, you have misrepresented and furnished incorrect information regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition. Therefore, the preliminary objection raised by the assessee stands rejected. 9.Now, we move to consider the relief sought for by the assessee before us. In the opinion of the Department which is based upon the communication received from the Integrated Child Development Services (ICDS) and Tamil Nadu Civil Supplies (TMCS), the receivables is only ₹ 179,75,98,248/- and the assessee had reported receivables of ₹ 417.46 Crores. The Department is of the prima facie view that the assessee has misrepresented and furnished incorrect information regard the quantum of receivables before the authorities and hence, the order dated 07.11.2018 requires to be revoked. Therefore, the communication dated 26.11.2018 has been is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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