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of <h1>Assessee may seek lifting of salary account attachment u/s226(3); AO directed to decide application swiftly</h1> The HC disposed of the writ petition concerning recovery proceedings and attachment of the petitioner's salary bank account under s. 226(3) of the ... Recovery proceedings - notices issued u/s 226(3) whereby the petitioner’s salary bank accounts have been attached - petitioner also prays that the respondents be restrained from taking coercive steps or actions of any kind for recovery of the disputed demands during the pendency of the statutory appeals pending before the Commissioner of Income Tax (Appeals) [CIT(A)] - petitioner is incarcerated in Raipur Jail. She has been granted bail in some of the criminal proceedings but continues to be in the custody in connection with the proceedings under the Prevention of Money Laundering Act, 2002 - petitioner states that she has two children aged about four years and an ailing mother aged about eighty years, who are dependent on her HELD THAT:- We dispose of the present petition in terms of the statement made by Mr. Bhatia. In the event, the petitioner makes an application to the AO for lifting the attachment in respect of her salary account, the AO shall consider the same and pass an appropriate order. Further, we request the AO to consider the same expeditiously. The petitioner, a civil servant, challenged notices dated 22.07.2024 issued under Section 226(3) of the Income Tax Act attaching her bank accounts, and sought a restraint on coercive recovery of 'disputed demands' during pendency of appeals before the CIT(A) for AYs 2011-12 to 2017-18, 2019-20 to 2020-21 and 2022-23. She is incarcerated in Raipur Jail, facing prosecution under the Prevention of Corruption Act, IPC and the Prevention of Money Laundering Act, and asserted that her two minor children and ailing mother depend on her. It was urged that her salary over ten years is about Rs. 83.23 lakhs, whereas additions of Rs. 301,06,21,511/- were made, resulting in a 'high-pitched demand', and that attachment of her salary account should be lifted to enable survival of her family. The Revenue contended that she had delayed and not exhausted departmental remedies but stated that, if she applies to the AO for release of attachment of her salary account, the AO would consider it. The Court disposed of the petition on that basis, directing the AO to consider such an application expeditiously.
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