1989 (12) TMI 17

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....heir powers under section 226(3) of the Income-tax Act, 1961. According to the Department, a sum of Rs. 35,475 was due from the petitioner's mother by name Annapoorani by way of tax arrears payable by Amudham Enterprises in which she was a partner. It is not in dispute that under the dissolution deed of the partnership, the petitioner's mother had to discharge the income-tax liability. According t....

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....d this writ petition when proceedings were initiated by the Department to recover the amount from the bank. After hearing counsel on both sides, I am of the view that the following order will meet the ends of justice : Whether the petitioner has received notice under section 226 or not, the Department shall now hold an enquiry as to whether the petitioner owes the amount to her mother as conten....

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.... brought to my notice that after an interim injunction order was made by this court on August 29, 1988, a sum of Rs. 25,000 was deposited by the petitioner in her bank account and when the petitioner issued a cheque for Rs. 23,375 to one Mr. C. Panchanathan, the bank returned the cheque on the ground that the income-tax attachment order is in force. Therefore, the cheque was not cleared. In ord....