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Court Orders Unfreeze of Pension Account, Restricts Other Funds; Appeals to be Expedited in 3 Months. The HC directed the lifting of the attachment on the petitioner's pension account but maintained restrictions on withdrawing other funds from the attached ...
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Court Orders Unfreeze of Pension Account, Restricts Other Funds; Appeals to be Expedited in 3 Months.
The HC directed the lifting of the attachment on the petitioner's pension account but maintained restrictions on withdrawing other funds from the attached bank accounts. The Court instructed the Appellate Commissioner to expedite the disposal of the remanded appeals within three months. The writ petition was disposed of with these directions, and no costs were imposed.
Issues Involved: The petitioner, an octogenarian and senior citizen, filed a writ petition seeking a Writ of Mandamus to lift the Order of Attachment on his bank accounts due to adverse Assessment Orders by the Assessing Officer for various years.
Adverse Assessment Orders: The petitioner had adverse Assessment Orders for the years 2007-2008, 2008-2009, 2010-2011, and 2013-2014. Appeals were made to the Income Tax Appellate Tribunal for some years, which were dismissed, while appeals for other years were dismissed due to delays in filing.
Appeals and Court Proceedings: Appeals were filed for the Assessment Year 2013-2014, and the petitioner had approached the High Court previously challenging an order by the Tribunal. The High Court had directed the petitioner to pay a sum of Rs. 25,00,000 in installments to allow stay on the appeals.
Order of Attachment and Pension Issue: The petitioner, a retired Central Government employee and pensioner, had his bank accounts attached. The respondent argued that the petitioner also received amounts from other sources and had significant deposits in the accounts. The Court directed the lifting of the attachment on the pension but imposed an embargo on withdrawing other amounts in the attached account.
Directions and Disposal of Appeals: The Court ordered the respondent to lift the attachment on the pension amount only, with a restriction on withdrawing other funds. The Appellate Commissioner was instructed to expedite the disposal of the appeals remanded back to them within three months. The writ petition was disposed of with the provided observations and directions, with no costs incurred.
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