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Court grants Mandamus, directs lift of attachment order under Income Tax Act, petitioner to submit bond The Court allowed the writ petition for a writ of Mandamus, directing the respondents to lift the attachment order on the petitioner's property under the ...
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Court grants Mandamus, directs lift of attachment order under Income Tax Act, petitioner to submit bond
The Court allowed the writ petition for a writ of Mandamus, directing the respondents to lift the attachment order on the petitioner's property under the Income Tax Act. The petitioner was instructed to submit an affidavit/indemnity bond ensuring payment of tax from the property sale proceeds. Upon compliance, the attachment was to be lifted, enabling the petitioner to sell the property as per the undertaking. The Court's decision favored the petitioner with specific directives and did not impose any costs.
Issues Involved: The issues involved in the judgment include a writ petition for a writ of Mandamus to direct the 3rd respondent to lift an attachment order passed by the first respondent under Section 281 B of the Income Tax Act, 1961, concerning the assessment of income tax for the petitioner for specific assessment years.
Details of the Judgment:
Issue 1: Writ of Mandamus to lift attachment order The petitioner, an assessee under the Income Tax Department, had their property attached by the respondents due to unpaid tax for certain assessment years. The petitioner proposed to pay the tax from the sale proceeds of the property and offered to submit an undertaking to this effect. The Court directed the petitioner to submit an affidavit/indemnity bond within a week, assuring the payment of tax dues from the sale proceeds. Upon submission, the respondents were ordered to lift the attachment within a week and inform the 3rd respondent to reverse the entry of attachment, allowing the petitioner to sell the property as per the undertaking.
Conclusion: The writ petition was allowed by the Court with the specified directions, and no costs were imposed in this matter.
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