2019 (1) TMI 117

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....t, 1961 dated 08.11.2018, against one Mr.Rajnish Mehta, calling upon him to pay forthwith any amount due from him to the petitioner/assessee upto the amount of arrears of sum of Rs. 1,35,02,995/- and also to pay any amount which may subsequently become due from the said person to the assessee. 2. W.P.No.31030 of 2018 is filed against the order of the 4th respondent dated 08.11.2018 issued under Section 226(3) of the Income Tax Act, 1961, wherein and whereby, the Garnishee Order was issued to the Superintendent Engineer, TANGEDCO, Thirumangalam, Chennai - 600 040, calling upon the said official to pay forthwith any amount due from TANGEDCO to the petitioner/assessee upto the amount of arrears of sum of Rs. 1,35,02,995/- and also to pay any ....

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....for an order to be passed by this Court insofar as the assessment years 2003-04 to 2007-08 are concerned. Likewise, it is contended that in respect of assessment year 2008-09 is concerned, the assessee has filed an appeal and the said appeal is pending before the said first Appellate Authority. 6.On the other hand, the learned counsel for the revenue contended that even though the appeal is filed by the assessee in respect of assessment year 2008-09, there is no stay granted by the Appellate Authority and therefore, there is no bar for the revenue to issue the impugned orders. The learned counsel, however, admitted to the position that insofar as assessment years 2003-04 to 2007-08 are concerned, the tax case appeals are heard and reserved....