2022 (2) TMI 1473

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....br>THE HON'BLE MR.JUSTICE C.SARAVANAN For the Petitioner: Mr. A.S.Sriraman For the Respondents For R1 to R3: Mrs.Hema Muralikrishnan Senior Standing Counsel COMMON ORDER Mrs.Hema Muralikrishnan, learned Senior Standing Counsel takes notice on behalf of the first to third respondents. 2. The petitioner has challenged the impugned Bank Attachment Notices attaching the petitioner's acc....

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....ct, 1961 and that high pitch demand was confirmed whereas the petitioner's turnover itself was far below the amount which has been confirmed in the Assessment Orders 05.12.2019 and 24.02.2021. 7. The learned counsel for the petitioner further submits that the respondents have not been disposed of the applications/petitions filed under Section 220(6) of the Income Tax Act, 1961 and therefore s....

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....s not challenged the communications/letters dated 03.09.2021 and 17.09.2021. 11. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the first to third respondents. I have also perused the records. 12. The petitioner has given reasons for not participating in the proceedings earlier on account of the fact that the petitioner was unwell. The Assessment Orders ....

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....pplication of mind by the Officer concerned. 15. Under these circumstances, the impugned Bank Attachment Notices are set a side and the cases are remitted back to the first respondent to pass appropriate orders on merits and in accordance with law on the applications/petitions filed under Section 220(6) of the Income Tax Act, 1961 within a period of four weeks from the date of receipt of a copy o....