2018 (7) TMI 328

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....ant G. Dharmadhikari for the petitioner. Mr. Pradeep S. Jetly for the respondents. P.C: 1. The petitioner has approached this Court requesting that the attachment levied on his bank account, more particularly described in the prayer in the petition, be raised. 2. The petitioner has made a categorical statement on facts and that he was a partner earlier in a partnership firm. However, l....

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.... order of adjudication in appeal. That order in original was set aside by the Tribunal. Thereafter, the demand of tax did not survive. If the demand of tax or the liability or debt in that behalf did not survive, there was no question of imposition of any penalty. Hence, the penalty also does not survive.   4. As far as the past dues of the department is concerned from two bank accounts....

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....an amount of Rs. 7,25,000/has been paid under various challans. Thereafter, the machineries of the firm were attached and auctioned by the Tahsildar, Thane, and from the proceeds, an amount of Rs. 3,56,614/was credited to the Government treasury on 31st March 2006. A total amount of Rs. 10,84,614/has been recovered an there is a balance outstanding of Rs. 11,50,708/and Rs. 1,00,000/penalty. Now, t....