2021 (2) TMI 863

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..... ing Officer for the recovery of the short payment - HELD THAT:- It appears that, although the stance of the respondent herein is that the outstanding demand in subject is under the verification and the correction/deletion of the outstanding demand is under the process at the level of CPC, Ghaziabad (U.P). The Commissioner of Income Tax (CPC), Ghaziabad (U.P) is not before us as one of the party re .....

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..... JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: a. A writ of certiorari or any other writ, order or direction in the nature of Certiorari quashing the impugned recovery notices dated 04.06.2018 and 24.12.2018 for the assessment year 2009-10 and directing the respondent to delete de .....

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..... axes. 4. It is the case of the writ applicant that, in spite of the fact that, the writ applicant has not received any order under Sections 201(1)/201(1A) of the Act, 1961, the recovery notices are still being issued by the Assessing Officer for the recovery of the short payment. 5. In response to various recovery notices by the Assessing Officer, the writ applicant vide letter dated 26.12.2 .....

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..... ioner of Income Tax (CPC), Ghaziabad, Uttar Pradesh. The letter is at page No.22 (Annexure-R1) to the writ application. 8. In the aforesaid context, Mr. Bhatt also invited the attention of this Court to the averments made in Paragraph No.3.5 of the affidavit-in-reply filed on behalf of the Revenue. Paragraph No.3.5 of the Affidavit-in-reply reads thus: 3.5 With reference to para 4.1 to 5.1 .....

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..... re us as one of the party respondents. However, as the controversy is in narrow compass, we dispose of this writ application with a request to the Commissioner of Income Tax (CPC), Ghaziabad (U.P) to effect the necessary correction/deletion of the outstanding demand shown online within a period of four weeks from the date of receipt of this order. Registry shall forward one copy of this order to t .....

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