Madhya Pradesh High Court
Dr. Vimal Chand Arora vs Union Of India on 4 May, 2019
1 WP-1909-2019
The High Court Of Madhya Pradesh
WP-1909-2019
(DR. VIMAL CHAND ARORA Vs UNION OF INDIA)
5
Jabalpur, Dated : 04-05-2019
Shri Nitin Agrawal, Advocate for the petitioner.
Shri Shishir Verma, Advocate for the respondents.
In the return filed on behalf of respondents on the affidavit of Shri P. Jay Kumar, Income Tax officer (OSD) (High Court), it has been mentioned as under:-
"As per observation of the Hon'ble High Court of MP, Jabalpur and direction received from Principal CIT-2, Jabalpur, a rectification order u/s 154 is passed on 19.2.2019 allowing full credit of TDS as appearing in the Income Tax Department software for the Assessment Year 2009-10 and 2012-13."
After minutely going through the record of the case, we do not find any observation or direction of the High Court. When we ask learned counsel for respondents to show us the order containing observation, he was unable to do so. Thus, prima facie it is a case for an offence punishable under Section 193. Before we resort to Section 340 of the Cr.P.C., we would like to give a show cause notice to the person on whose affidavit return has been filed in the Court for deliberately making a misleading and false statement.
Office shall issue show cause notice to Shri P. Jay Kumar S/o Late Shri N.P. Iyer, Income Tax Officer (OSD) (High Court) in the Office of Principal Commissioner, Income Tax-1, Ayakar Bhawan, Napier Town, Jabalpur for his personal appearance in the Court with explanation on 8.5.2019.
2 WP-1909-2019 List the matter on 8.5.2019.
In addition to the facts the office shall also supply the certified copy of order to Shri Shishir Verma, Advocate during course of the day for necessary compliance.
(S.K. SETH) (VIJAY KUMAR SHUKLA)
CHIEF JUSTICE JUDGE
Digitally signed by
irfan MOHD IRFAN
SIDDIQUI
Date: 2019.05.06
10:43:04 +05'30'