KANOHAR ELECTRICALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra court appeal is directed against the order dtd. 28/3/2025 passed by learned Single Judge in Writ Petition (M/S) No.2239 of 2022. The impugned order is extracted below for ready reference:-

(2.) It is contended by learned counsel for the appellant that appellant was not liable to pay any amount to Income Tax Department. However, Income Tax Department has recovered the entire amount lying with PTCUL.

(3.) Per contra learned counsel for respondent no.2 submits that the issue whether the appellant is liable to pay anything to Income Tax Department or not is to be decided in writ petition, and order impugned is only an interim arrangement. Thus, it is contended by learned counsel for respondent no.2 that in view of provisions contained in Chapter VIII Rule V of Allahabad High Court Rules 1952, this special appeal is not maintainable. Reliance is placed by learned counsel for respondent no.2, on two judgments rendered by this Court in Special Appeal No.231 of 2024 and Special Appeal No.337 of 2024.