D MUNI PENDAWALA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has filed this petition under Article 226 of the Constitution of India praying for quashing and setting aside two orders dated 17.11.1995 passed by the respondent No.2 Deputy Commissioner of Income Tax, Bhavnagar Range, Bhavnagar, under Section 272 -A(2)(g) read with Section 272 -A(3)(c) [Exhibits C & C1 to the petition]. The petitioner has also prayed for quashing and setting aside two notices dated 26.03.1996 issued by the respondent No.3 Income Tax Officer, TDS Circle, Bhavnagar on the Mercantile Cooperative Bank & Vardhman Cooperative Bank attaching the accounts of the petitioner [Exhibits J & K to the petition].

(2.) THIS Court has issued Rule on 26.04.1996 and ad interim relief was granted directing the petitioner to pay Rs.40,000=00 to the Department and on depositing the amount, the impugned order was ordered to be stayed. The Court has also clarified that after the amount was deposited, there would not be any attachment on the bank accounts. On 06.05.1996, this Court passed further order taking the affidavit filed by the petitioner on record and observing that the petitioner has deposited the amount as directed by this Court and the impugned order was stayed during the pendency and final hearing of the petition.

(3.) DESPITE the fact that the rule was made returnable, till this date the matter could not be taken up for final disposal. Because of the pendency of the petition, it appears that the appeals filed by the petitioner against the orders of penalty are still pending before the CIT (Appeals). In any case, the petition is pending before this Court for not less than 12 years and it requires to be disposed of by this Court.