2016 (10) TMI 854

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.... S. Kanmani Annamalai ORDER Heard Mr.M.Desingu, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government pleader accepts notice on behalf of the respondent. With the consent on either side, the Writ Petition is taken up for disposal. 2. The impugned proceedings is a notice of attachment of the petitioner's bank account for the alleged arrears of sal....

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....ailable, namely in the notice dated 28.02.2015 as well as in the assessment order dated 23.09.2015. 4. The petitioner's case is that the signature contained in these two documents are not the signature of the Managing Director of the Petitioner Mr.V.Ramasamy and whenever the Managing Director receives any document on behalf of the Company, they will affix the seal of the Company and he doub....

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.... on which, assessment has been completed and as it pertains only to production of 'C' forms, this Court is inclined to grant one more opportunity to the petitioner to produce all the documents. Accordingly, there will be a direction to the petitioner to appear before the respondent within a period of one week from the date of receipt of a copy of this order and produce all original 'C&....

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.... has to act when Declarations in Form-'E' and Form-'F' are produced after the assessment is completed. After referring to the relevant Rules, the Commissioner directed that the Assessing Officers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. This was reiterated in another Circular dated 01.02.2000, after having found t....