2025 (12) TMI 1654

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....malya Biswas, Ms. Muskan Agarwal. For the respondent no. 1: Ms. Sipra Chanda. For the Income Tax Department: Mr. Prithu Dudhoria, Ms. Sukanya Dutta. For the Bank of India: Mr. Debasish Saha, Mr. Avirup Roy Sanyal, Ms. Sucheta Pal. ORDER 1. Affidavit of service filed in Court today is taken on record. 2. The writ petition assail notices dated November 18, 2025 and November 25, 202....

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....sailing the said order, the petitioners approached the Hon'ble Division Bench of this Court by way of appeal being ITAT 248 of 2024. The said appeal was disposed of by an order dated May 6, 2025 thereby setting aside the order dated April 22, 2024 and permitting the petitioners to apply afresh before the Tribunal. The petitioners have thereafter approached the Tribunal by way of a fresh applicatio....

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.... the said Act of 1961 could not have been filed by the petitioners at all, inasmuch as upon the petitioners' bank account being attached, the petitioners themselves approached the Assessing Officer and sought to pay the outstanding demand by way of installments. 8. Attention of this Court is drawn to a letter dated October 17, 2025 written on behalf of the petitioners (at pages 308 and 309 of t....

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....ioner of Income Tax (Circle-1) (at pages 287 to 295 of the writ petition). 10. Mr. Banerjee, learned Advocate appearing on behalf of the petitioners, submits that the petitioners have never undertaken to pay the outstanding demand. 11. Heard the learned Advocates appearing on behalf of the respective parties and considered the material on record. 12. In view of the facts that the petition....