2021 (11) TMI 929

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....ution of India for declaring the action of respondent No.5/Tax Recovery Officer in issuing notices under Section 226(3) of the Income Tax Act, 1961 (briefly 'the Act' hereinafter) dated 12.12.2019, as illegal and nonest in the eye of law. 2.1. Be it stated, by the notice dated 12.12.2019, nine bank accounts of the petitioner have been attached. 3. Petitioner further seeks a declaration that notice dated 18.03.2014 of respondent No.5/Tax Recovery Officer is illegal and void. 3.1. Be it stated, by the said notice, properties of the petitioner including stock in trade were attached. 4. Petitioner further seeks a direction to respondent No.5 to allow him to operate the bank accounts and also to release the properties including stock-in-trad....

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....t the orders passed by the first appellate authority, the revenue preferred further appeals before the Income Tax Appellate Tribunal, Visakhapatnam (for short 'the Tribunal'), which are registered as I.T.A.Nos.325, 326, and 327 of 2018. Petitioner has also filed cross-objections in those appeals. It is stated that those appeals are pending before the Tribunal. Since petitioner did not pay the dues, his bank accounts were attached. However, only an amount of Rs. 26,128.00 has been recovered from his account maintained with the South Indian Bank, Diamond Point Branch, Secunderabad. 9. We find that during pendency of the appeals and cross-objections before the Tribunal, petitioner has filed stay application before the Principal Commissioner o....