2018 (5) TMI 1442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....val for Mrs Kalpanak Raval, Advocates ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Petitioner has challenged action of the Commissioner of Income-tax in dismissing the petitioner's appeal without hearing the petitioner, as also the action of the Revenue authorities in directing recovery of a sum of Rs. 2,14,50,000/= from the petitioner's bank account in Bank of India, Surat. For AY ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5 5,00,000/= 15th October 2016 6  5,00,000/= 15th November 2016 7  5,12,527/= 15th December 2016   TOTAL Rs. 37,12,527/= It is also not in dispute that the petitioner had deposited an amount Rs. 32 lakhs, out of Rs. 37,12,527/= demanded by the Assessing Officer within the time frame. The remaining amount of Rs. 5,12,527/= was also deposited, but on 27th February 2018.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... First of all, we had ascertained from the counsel for the Revenue whether the petitioner's contention regarding the appeal being disposed of by the Appellate Commissioner without service of notice was correct. He was unable to dispute this fact. Under the circumstances, the appellate order must be set-aside. The appeal must be placed back before the Appellate Commissioner for fresh disposal in a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Government agency to carry out coercive recovery, would not permit such an authority to access individual's bank account, even without his knowledge. If the concerned authorities are concerned about assessee withdrawing the amount and making recovery impossible or even difficult, the power of attachment of the Bank accounts and other immovable properties can always be exercised. Withdrawal of th....