2023 (10) TMI 1065

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.... Mr.Bhuvaneswaran for Mr.M.Vijayakumar For the Respondent : Mr.Prabhu Mukunth Arunkumar Senior Standing Counsel JUDGMENT R. MAHADEVAN, J. Heard both sides and perused the documents enclosed in the typed set of papers. 2. The appellant / assessee preferred W.P.No. 6195 of 2022 for issuance of a writ of mandamus to direct the respondent to lift the attachment bearing Account No. 64000304842 and....

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....ppellate Commissioner as expeditiously as possible preferably within a period of three (3) months from the date of receipt of a copy of this order." Aggrieved by the aforesaid order passed by the learned Judge, the writ petitioner has preferred this writ appeal. 4. When this writ appeal came up before us on 14.09.2023, considering the age and ailment of the appellant and also in view of the fact....

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....ing, the learned counsel for the appellant drew the attention of this court to the affidavit filed by the appellant dated 27.09.2023, wherein, it is stated as follows: "2. I state that as per direction of this Hon'ble High Court of Madras I am filing this sworn affidavit. My Bank Account No. 57002167239 is the pension accruing account with monthly pension Rs. 40,424/-. My account was frozen ....

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.... apart, the counsel for the appellant filed the statement of pension account in the form of additional typed set of papers and submitted that the appellant may be permitted to operate his pension accruing account for meeting out his health issues. 6. This court perused the bank account statement of the appellant, which makes it clear that the entire pension amount with arrears, is lying in the ba....