2018 (9) TMI 683

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.....P.Suresh For the Respondents : Mr.J.Kumaran, GA ORDER Mr.J.Kumaran, learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has challenged a show cause notice dated 16.1.2018 and the consequential attachment of the bank account for recovery of tax and penalty in the assessment orders fo....

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....s from the officer, who is present in court, has informed that the assessment orders have not been passed in respect of all the three relevant assessment years. Then, there cannot be a demand notice nor there can be any attachment of the petitioner's bank account. 6. Accordingly, the writ petition is allowed, the impugned notice is set aside and Form U notice issued to the petitioner's ba....