Point of Law: Lifting of Attachment of Bank account - petitioner is requesting to lift the attachment on the ground that there is sufficient security as against the outstanding demand and the reason for lifting the attachment is in addition to the prayer of the petitioner to lift the attachment to show his bona fide.

JUDGMENT :

BHARGAV D. KARIA, J.

1. Rule returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of notice of rule on behalf of the respondents.

2. Having regard to the controversy arising in the present petition which is in a very narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing.

3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :

“A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of mandamus or certiorari or any other appropriate writ, order or direction, directing Respondent No.1 to lift the attachment on the commercial property located at World Trade Centre being Officer No.407, Udhna Darwaja, Ring Road, Surat and further direct Respondent No.1 to suitably modify the order of attachment of immovable property dated 25.09.2014 at Annexure-C in view of aforesaid direction.

B) this Hon'ble Court be pleased to issue a writ of certiorari or mandamus or any other appropriate writ, order or direction asking the Respondent No.1 to lift attachment on the following bank accounts:

(i) Account No.10399460072 with State Bank of India, Commercial Branch, Surat.

(ii) Account No. 10399460061 with State Bank of India, Commercial Branch, Surat.

(iii) Account No. 34220100000121 With Bank of Baroda, Kharel Branch, Kharel.

(iv) Account No. 617035003388 with Valsad District Central Coop. Bank Ltd. Kharel Branch.

(v) Account No. 50100226108350 with HDFC BANK, Parlepoint Branch, Surat.

C) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to allow the petitioner to operate the aforesaid bank accounts and to further allow the petitioner, to receive and utilized any payments/credits therein without remitting the same to the Income Tax Department as per order of attachment passed u/s. 226(3), dated 09.12.2016 at Annexure Dcoll.

D) This Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and

E) This Hon'ble Court be pleased to allow this application with costs against the respondent.”

4. Short facts giving rise to this petition are that the petitioner is an individual assessed to tax under the provisions of the Income Tax Act, 1961 (hereinafter referred to as “the Act, 1961”). For the assessment years 20092010 to 20112012, assessment orders and penalty orders are passed in case of the petitioner and the same are carried in appeal and some orders are still pending adjudication before the appellate forum including this Court. After passing of the assessment orders and penalty orders for AY 2009-2010 to 2011-2012, demands have been raised against the petitioner by issuing notice under section 156 of the Act, 1961. According to the petitioner, outstanding demand as per the portal of the income tax department as on 9.2.2021 is as under :

5. The Tax Recovery Officer under section 222 read with Rule 48 of the Second Schedule to the Act, 1961 attached the following properties of the petitioner by passing order dated 25.9.2014 for attachment :

“(i) Officer No.4027,World Trade Centre, Ring Road, Surat.

(ii) 64, Himgiri Bunglows, Be