2018 (5) TMI 1442

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.... For The Respondent : Mr Nikunt Raval 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....

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.... 5,00,000/= 15th August 2016 4 5,00,000/= 15th Sept. 2016 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 tim....

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....rores [rounded off] in this fashion. In this background, the petitioner has approached this Court. 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....

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....rcise such powers in appropriate cases with due circumspection. Merely because the statute authorizes the 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 ....