- (1.) West Bengal Consumers Co-operative Federation Ltd., hereinafter referred to as CONFED, has filed this writ petition, inter alia challenging a notice under section 226(3) of the Income-tax Act, 1961 dated 24th January, 2011 addressed to the Officer-in-Charge, CONFED calling upon him to pay to the Tax Recovery Officer, Durgapur, all dues of CONFED to Panagarh Cold Storage Pvt. Ltd., hereinafter referred to as Panagarh, to the extent of the tax liability of Panagarh as indicated in the said notice. The Officer-in-Charge, CONFED was warned that in case of default in payment to the Tax Recovery Officer, in terms of the said impugned notices, CONFED would be deemed to be an assessee in default in respect of the sum due from CONFED to Panagarh or the amount of tax liability of Panagarh, whichever was less. The Officer-in-Charge, CONFED was further warned that if any liability to Panagarh was discharged after receipt of the said notice, the Officer-in-Charge would personally be liable to the Tax Recovery Officer, to the extent of the sum discharged or the tax liability of Panagarh, whichever was less.
(2.) CONFED has also challenged a notice of demand dated 12th April, 2011 calling upon the Chief Executive Officer, CONFED to pay Rs. 15 lakhs within 15 days from the date of receipt of the said notice, failing which the amount would be recovered in accordance with sections 222 to 232 of the Income-tax Act, 1961.
(3.) By an order of assessment dated 27th December, 2002, the Assistant Commissioner of Income-tax, Circle 2, Durgapur being the Assessing Officer assessed Panagarh to tax of Rs. 59,65,344.;