2018 (9) TMI 481

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.... final disposal. 2. The petitioner is before this Court challenging the impugned communication issued by the first respondent dated 31.8.2015, by which, an encumbrance has been created on the property owned by the petitioner to the extent of Rs. 3,01,61,307/-. 3. Learned counsel for the petitioner submits that the built up of the property in question is only 780 sq.ft and its market value is less than Rs. 60 lakhs. 4. What is to be noted is that the petitioner earlier approached this Court by filing W.P.Nos.42574 and 42575 of 2016 challenging the assessment orders passed by the first respondent dated 21.11.2016 for the years 2010- 11 and 2011-12. The matters were heard and the said writ petitions were allowed on 04.7.2017, the impu....

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....the ex parte assessment orders, dated 21.03.2013 and 24.12.2013 are also set aside and the matters are remanded to the first respondent at the stage of the show cause notices. The first respondent is directed to ask necessary enquiries with the Customs Department, Income Tax Department and the Banks, viz., Kotak Mahindra Bank, Mylapore, Standard Chartered Bank, Rajaji Salai and DCB Bank, Broadway, where, transactions have been effected, and after receipt of the requisite information, the first respondent is directed to issue fresh show cause notice to the petitioner, and thereafter proceed with the matter in accordance with law. Considering the peculiar facts and circumstances, the second respondent is directed to disclose the information s....

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....e Tax Officer, Amaindhakarai Assessment Circle, who is present in court today. 10. In any event, the assessment orders have been set aside almost one year back and therefore, the attachment cannot continue. 11. The official, who is present in court, expresses his apprehension that in the event the proceedings culminated in an order levying tax, the Department will not be in a position to recover the same. 12. Though his concern is justified, when the assessment orders have been set aside and when the matters have been remanded for de novo consideration, the attachment cannot continue and more so, in the light of the factual position in the instant case and the nature of direction issued by this Court in the common order dated 04.7.....