JUBILEE MISSION HOSPITAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) EXT .P6 is an assessment order passed against the petitioner under the Income Tax Act for the assessment year 2009 -10. In terms of the said assessment order, the total liability of the petitioner is Rs.2,51,93,020/ -. Against the assessment order, petitioner filed appeal which ended up in Ext.P1 order. By this order, the appeal has been partially allowed. Grievance of the petitioner is that the appellate order has not been given effect to and revised demand has not been made and that in the meanwhile, 1st respondent has issued Ext.P2 to the 2nd respondent demanding payment of Rs.2,87,20,040/ -. As a result, by Ext.P2, Bank account of the petitioner has been frozen. It is in these circumstances, the writ petition is filed.

(2.) HEARD the learned senior counsel for the petitioner and the learned Standing Counsel appearing for the respondents.

(3.) NOW that by Ext.P1, the appeal filed by the petitioner against Ext.P6 has been disposed of, necessarily the said order has to be given effect. It is at that stage, Ext.P2 communication has been issued to the respondent Bank which, in my view, is premature.