9911796707
TMI Blog2024 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... garb of notices u/s 226(3) of the Income Tax Act, 1961 are not making payment of the outstanding dues. HELD THAT:- From perusal of the Apex Court order [ 2017 (3) TMI 1945 - SC ORDER] it is clear that the petitioner withdrew the petition with liberty to avail the remedy under the Income Tax Act. As the respondent submits that in view of the aforesaid development, the petitioners are trying to re-agitate the issue before the High Court of MP, Indore Bench by filing a petition when the issue with regard to recovery has been put to rest in earlier two rounds of litigation, therefore, this petition is not maintainable before the Indore Bench of High Court of MP, and hence deserves to be dismissed. Heard learned counsel for the parties. This Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No.3, petitioner had filed WP(C)/1691/2013 before the Guahati High Court. The Division Bench of the Guahati High Court vide order dated 02.04.2013 passed the following order : ''It is submitted that though the respondent No.5 was assessee in default for which the Income Tax Department has sought to effect recovery through respondent No.4, respondent No.4 has withheld payment of the petitioner without any justification. The petitioner has no connection with respondent No.5 and dues of the petitioner from Respondent No.4 cannot be proceeded against for default of respondent No.5. Issue notice to respondent No.4. Dasti Service is also permitted. List against on 24.04.2013, as prayed. An affidavit has been filed on behalf of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail the remedy under the Income Tax Act. 7. Learned counsel for the respondent submits that in view of the aforesaid development, the petitioners are trying to re-agitate the issue before the High Court of MP, Indore Bench by filing a petition when the issue with regard to recovery has been put to rest in earlier two rounds of litigation, therefore, this petition is not maintainable before the Indore Bench of High Court of MP, and hence deserves to be dismissed. 8. Heard learned counsel for the parties. 9. This Court finds force in the submissions made by the learned counsel for the respondent No.2. Accordingly, this petition being not maintainable and also on the ground of jurisdiction is hereby dismissed at the admission stage itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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