2011 (2) TMI 1187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....both these cases are brothers.   Assessments were completed under Section 143(3) read with Section 153A of the Income Tax Act, against the petitioners, by virtue of Ext.P2 series orders in WP(C). 3758/11 and Ext.P2 order in WP(C). 3914/11. For realising the amounts covered under the orders of assessment, attachments were effected on various items of immovable properties, belonging to the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... offer for furnishing Bank Guarantee for the tax amount assessed, the attachments could not be released, is the contention.   4. Learned counsel for petitioner on the other hand submitted that if attachment is continued with respect to any one of the items of the properties, it will be sufficient to cover the probable demand which may arise out of all the proceedings.   5. Consider....