IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.07.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH WP.No.13452 of 2022 and WMP.No.12650 of 2022 B.Somasundaram ... Petitioner Vs
1.Tax Recovery Officer, Office of the Tax Recovery Officer, New Building, 3rd Floor, New No.46, Old No.108, M.G.Road, Nungambakkam, Chennai-600 034.
2.Deputy Commissioner of Income Tax, Non-Corporate Circle-2, 63, Race Course Road, Coimbatore 641 018.
3.Tax Recovery Officer, TRO 1, Coimbatore, Coimbatore – Main Building, 63 Race Course Road, Coimbatore, Tamil Nadu – 641 018.
4.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi.
5.The Branch Manager, Union Bank of India (Erstwhile Corporation Bank), Coimbatore Main Branch, No.816, Oppanakara Street, 119, Coimbatore – 641 001. 6.The Branch Manager, Punjab National Bank (Erstwhile Union Bank of India), Coimbatore Oppanakara Street Branch, Old No.408, New No.773, Oppanakara Street, Prakasam Town Hall, Coimbatore – 641 001. 7.The Branch Manager, Bank of Baroda, Coimbatore Main Branch, Ground Floor, 82, Bank Road, Coimbatore – 641 018. 8.The Branch Manager, Punjab National Bank, Gandhipuram Branch, 1035, 1st Floor, Cross Cut Road, Gandhipuram, Coimbatore – 641 012. 9.The Branch Manager, South India Bank, Ganapathy Branch, CMS Matriculation HSS Compound, Sathy Road, Ganapathy, Coimbatore – 641 006.
10.The Branch Manager, State Bank of India, Ganapathy Branch, No.285, Sathyamangalam Road, Gandhipuram, Coimbatore – 641 012.
11.The Branch Manager, Tamil Nadu Mercantile Bank, Kumarapalayamputhur Branch, 144, Perur Main Road, Near Thillai Nagar, Kumarapalayamputhur, Coimbatore – 641 008.
12.The Branch Manager, Karur Vysya Bank, Coimbatore Saibaba Colony Branch, S.F.No.549, D.No.276, NSR Road, Saibaba Colony, Coimbatore – 641 025.
13.The Branch Manager, Indian Overseas Bank, Race Course Coimbatore Branch, 1420, Vincent Building, Ground Floor, Trichy Road, Coimbatore – 641 018.
14.The Branch Manager, IDBI Bank, Coimbatore Corporate Banking Branch, 72 Mayflower “E” Castle, Dr.Balasundaram Road, Off Avinash Road, ATT Colony, Coimbatore – 641 018.
15.The Branch Manager, AXIS Bank, Coimbatore Service Branch, No.58, Papanaickenpalayam, Coimbatore – 641 037. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the Respondents 1 to 3 to withdraw the Notices issued U/s.226(3) of Income Tax Act, 1961 dated 02.05.2022, in respect of the Petitioners Accounts to Respondents 5 to 15, in accordance with law.
For Petitioner : Mr.Niranjan Rajagopalan For Respondents : Mr.ANR.Jayaprathap (for R1 to R4)
Junior Standing Counsel Mr.C.Sangamithirai (for R6, R8 & R10)
Standing Counsel
O R D E R
Read this order in conjunction with order dated 26.05.2022, reading as follows:
'Mr.A.P.Srinivas, learned Senior Standing Counsel takes notice on behalf of the first to fourth respondents.
2.The petitioner has challenged the impugned attachment notices in this writ petition. The specific case of the petitioner is that an Assessment Order came to be passed on
31.12.2019 for the Assessment Year 2012 to 2013.
3.It is further case of the petitioner that the petitioner had filed an appeal before the National Faceless Appeal Centre (NFAC) in Appeal No:CIT(A), Coimbatore-
2/10558/2019-2020.
4.It is further case of the petitioner that the petitioner's appeal was also heard on 25.01.2021 and the petitioner had also filed a written submission. Despite the same, no orders have been passed by the National Faceless Appeal Centre (NFAC), New Delhi. It is therefore submitted that there is no merits in the impugned attachment notices.
5.The learned Senior Standing Counsel for the first to fourth respondents seeks time for filing counter and for getting instructions.
6.Considering the fact that all the bank accounts of the petitioner have been attached, I am inclined to pass an interim order for vacating the impugned attachment notices under Section 226(3) of the Income Tax Act, 1961, subject to the petitioner paying/depositing 20% of the disputed tax to the credit of the Government. On such deposit being made, the impugned assessment order shall stand vacated in two installments.
7.The petitioner is directed to deposit the first installment amount by 01.06.2022 and the second installment amount by 30.06.2022.
8.List this case for further orders and for final hearing on 01.07.2022.'
2.Mr.Niranjan Rajagopalan, learned counsel for the petitioner has filed a memo dated 29.07.2022 to the effect that the condition imposed, to the effect that the petitioner remit 20% of the deposited tax, stands complied with. Mr.ANR.Jayaprathap, learned Junior Standing Counsel appearing for the Income Tax Department concurs on the aforesaid position.
3. In such an event, the writ petition could well be disposed directing lifting of the bank attachments, and the respondents are so directed, prior to 5 p m on 01.08.2022. As nothing further remains, this writ petition stands disposed. No costs. Connected miscellaneous petition is closed.
29.07.2022 vs Index : Yes/No Speaking Order To
1.Tax Recovery Officer, Office of the Tax Recovery Officer, New Building, 3rd Floor, New No.46, Old No.108, M.G.Road, Nungambakkam, Chennai-600 034.
2.Deputy Commissioner of Income Tax, Non-Corporate Circle-2, 63, Race Course Road, Coimbatore 641 018.
3.Tax Recovery Officer, TRO 1, Coimbatore, Coimbatore – Main Building, 63 Race Course Road, Coimbatore, Tamil Nadu – 641 018.
4.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi.
5.The Branch Manager, Union Bank of India (Erstwhile Corporation Bank), Coimbatore Main Branch, No.816, Oppanakara Street, 119, Coimbatore – 641 001. 6.The Branch Manager, Punjab National Bank (Erstwhile Union Bank of India), Coimbatore Oppanakara Street Branch, Old No.408, New No.773, Oppanakara Street, Prakasam Town Hall, Coimbatore – 641 001.
7.The Branch Manager, Bank of Baroda, Coimbatore Main Branch, Ground Floor, 82, Bank Road, Coimbatore – 641 018. 8.The Branch Manager, Punjab National Bank, Gandhipuram Branch, 1035, 1st Floor, Cross Cut Road, Gandhipuram, Coimbatore – 641 012. 9.The Branch Manager, South India Bank, Ganapathy Branch, CMS Matriculation HSS Compound, Sathy Road, Ganapathy, Coimbatore – 641 006.
10.The Branch Manager, State Bank of India, Ganapathy Branch, No.285, Sathyamangalam Road, Gandhipuram, Coimbatore – 641 012.
11.The Branch Manager, Tamil Nadu Mercantile Bank, Kumarapalayamputhur Branch, 144, Perur Main Road, Near Thillai Nagar, Kumarapalayamputhur, Coimbatore – 641 008.
12.The Branch Manager, Karur Vysya Bank, Coimbatore Saibaba Colony Branch, S.F.No.549, D.No.276, NSR Road, Saibaba Colony, Coimbatore – 641 025.
13.T
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