TaxTMI 
TaxTMI 
2018 (2) TMI 110
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....as filed this Writ Petition, praying for issuance of a writ of mandamus, forbearing the respondent from proceeding for the recovery of the balance amount, pursuant to the order, dated 27.10.2017. By the said order, dated 27.10.2017, the petitioner's Appeal filed before the Commissioner of Income Tax, (Appeals)-3, Chennai, challenging the order of assessment for the year 2009-10 was dismissed. As against the said order, the petitioner has an alternate remedy of filing an Appeal before Income Tax Appellate Tribunal (ITAT) and the period of limitation is 60 days, under Section 253 of the Income Tax Act, 1961 (hereinafter, referred to as 'the Act'), and the period of limitation of 60 days would commence from the date of receipt of c....
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....ed directly through the Bank. 5. Therefore, the issue would be, as to whether the petitioner would be entitled to receive the amounts, which were collected through the Bank, by filing Appeal before ITAT. This issue was considered by the Mumbai Income Tax Appellate Tribunal, in the case of Rpg Enterprises Ltd., Vs. Deputy Commissioner of Income Tax, dated 14.07.2000 and the Tribunal observed that, 'the assessee would be entitled to get back the money till a decision is rendered by the Tribunal. In fact, this Court had an occasion to consider the issue as to the correctness of the order of attachment passed on an assessee without issuing notice under Section 156 of the Act, in the case of M/s.Coroamandel Oils Pvt., Ltd., Vs. The Tax Re....
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....n Ghanshyamdas Jatia's case, and submitted that, unless the outstanding demand is reduced by an order in Appeal, or other proceeding, and such order has become final and conclusive, the question of lifting the attachment does not arise, and the position would be that, the certificate proceeding already started under the original assessment in such case remains in abeyance, subject to the provisions of Section 225 (4) abiding with the last order, as it attains finality and conclusiveness. In the said decision, the matter was pending before the Tribunal, and the Court observed that the matter had not attained the character of final and conclusive order, and therefore, it did not have any effect on the certificate proceeding, which remaine....
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....ranted, thereafter, proceeding has to be initiated and certificate has to be issued by the Tax Recovery Officer, declaring the petitioner as defaulter, and only then, the order of attachment of immovable property of the petitioner could be effected. Furthermore, the decision in the case of Sri Lakshmi Brick Industries (supra) was challenged by the Revenue, by way of Writ Appeal, being Writ Appeal No.1527 of 2013 and it is pending, and it is submitted that the issue involved in the Writ Appeal has become infructuous. 20. Thus, the decision of this Court in the case of Sri Lakshmi Brick Industries (supra) being the jurisdictional Court for the respondent, the same would bind over the respondent, as held by the Hon'ble Supreme Cou....
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....y, connected Writ Miscellaneous Petitions are closed. " 6. In the light of the above decisions, this Court would be fully justified in issuing appropriate direction to re-credit the amount to the petitioner's bank accounts. However, since it is represented that the petitioner is already in the process of filing Appeal to the ITAT, this Court is inclined to grant liberty to the petitioner to seek for such relief before the ITAT. It is further represented that, apart from the above two bank accounts, there is third account maintained by the petitioner, which is EEFC account, bearing No.50200025012377, at HDFC Bank, T.Nagar Branch, Chennai, which is yet to be attached by the respondent, and it is stated that the respondent is present in....