2024 (1) TMI 1038

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....dharth A. Menon, Muhammed Aljuq A., R.V. Easwar (Sr.) For the Respondent : Adv. Susie B. Varghese-Sr. SC JUDGMENT Heard Sri. R.V Easwar assisted by Sri. Sidharth A Menon, Sri. Muhammed Aljuq and Ms. Ananya Rath, learned counsel appearing for the petitioner and Ms. Susie B Vargheshe, learned Senior Standing Counsel appearing for the Income Tax Department. 2. The present writ petition ha....

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....2012-13 to 2018-19 has been work out to be granted to the petitioner. 3. Once there is no tax liability on the petitioner for which the petitioner's properties could be attached, there is no justification for keeping the attachment on the properties after the fresh assessment order always had been passed and refund of Rs. 10,77,61,574/- has been found to be adjusted against the existing demands....

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....attachment on the properties of the petitioner as of today. 5. Considering the said stand of the respondents that there is no order of attachment prevailing on the properties of the petitioner, the petitioner is free to deal with his properties in the manner it likes. In view of the specific stand taken by the respondents in their statement, nothing survives in this writ petition. Thus, the wri....