Full Judgment
ORDER
SHEET G.A.No.902 of 2014 W.P.No.131 of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE ANIL KUMAR BANERJEE Versus UNION OF INDIA AND ORS BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 31st March, 2014.
For Plaintiff/Petitioner : Mr.Abhijeet Ganguly, Adv.Mr.D.Basu Mullick, Adv.For Defendant/Respondent : Md.Nizamuddin, Adv.The Court : This is an application at the instance of the assessee petitioner praying for modification of an order dated 3rd March, 2014 to the extent that the time to deposit further sum of Rs.2 lacs should be extended.
The petitioner’s application under section 220(6) of the Income Tax Act, 1961 having kept pending, the authorities proceeded to pass an order of attachment.
The Court after considering the respective submissions directed the petitioner to pay a sum of Rs.1 lac by March 4, 2014 and a further sum of Rs.2 lacs within March 24, 2014 as a condition for an interim protection.
The petitioner have deposited a sum of Rs.1 lac but failed to deposit the further sum of Rs.2 lacs within the time indicated thereunder.
The ground taken in this application for not deposit of the said sum of Rs.2 lacs is financial hardship.
Mr.Nizamuddin learned advocate for the department submits that there is a total demand of nearly Rs.20 lacs against the assessee petitioner and no further leniency or sympathy should be attributed to the petitioner, more particularly in view of the conduct having shown before the Court.
This Court does not find that the ground shown for extension of time is at all convincing.
The petitioner had been shown much leniency and the Court took a sympathetic view while passing the order dated March 3, 2014.
This Court, therefore, does not find that the said order requires modification by way of extending time to make the deposit.
The application is misconceived and devoid of any merit.
The same is hereby dismissed without any order as to costs.
(HARISH TANDON, J.) sbi