2013 (6) TMI 307

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....learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.   This writ petition has been filed challenging the notices, dated 21.2.2012, issued by the first respondent, under Section 226(3) of the Income Tax Act, 1961. The petitioner had further prayed for a direction to direct the second respondent to dispose of the application, dated 6.2....

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....unt said to be due from the assessee has been disputed by the assessee and it is the subject matter of the appeal, pending on the file of the second respondent. However, recovery proceedings had been initiated against the assessee, pending disposal of the said appeal. The learned counsel had further submitted that the attachment of the bank accounts, by way of the impugned notices, is causing grav....

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.... in accordance with law.   6. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents and in view of the fact that the bank accounts of the petitioner have been attached, as per the impugned notices, dated 21.2.2012, issued by the first respondent, this Court finds it appropriate to direct the second respondent to dispose of....