TaxTMI 
TaxTMI 
2019 (11) TMI 809
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.... O R D E R In these writ petitions, the challenge is made to the show-cause notices issued by the respondent under Rule 73 of the Schedule - II - Procedure for Recovery of Tax in Part - V - Arrest and Detention of the Defaulter under the Income Tax Act, 1961 relating to the Assessment years 2007-08, 2009-10, 2010-11 and defreeze the savings bank account of the petitioner standing in his name at ....
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....Recovery Officer. Hence, in the circumstances, interest of the petitioner has to be protected. 4. Learned counsel for the revenue would submit that the petitioner is before this Court only on the apprehension of committing him to the civil prison. It is trite that unless the reply submitted by the petitioner dated 31.03.2018 to the show-cause notice issued is considered, an order of detention is ....
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.... have carefully considered the rival submissions of the learned counsel for the parties. Perused the records. 6. It is not in dispute that pursuant to the show-cause notice impugned dated 28.03.2018 relating to the assessment years in question, the petitioner has submitted the detailed reply dated 31.03.2018. In terms of Rule 73 of Schedule - II, show-cause notices have been issued calling upon t....