IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2022

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN

W.P.NOS.628 & 631 OF 2022

AND

W.M.P.NOS.673, 674, 680 & 681 OF 2022

(Through Video Conferencing)

Mr.V.Krishnamurthy

... Petitioner in both W.Ps

Vs.

1. The Income Tax Officer,

Non-Corporate Ward-19(6),

Income Tax Department,

121, Nungambakkam High Road,

Chennai - 600 034.

2. The Assistant Commissioner of Income Tax,

National Faceless Assessment Centre,

Delhi, Room No.401, 2nd Floor,

E-Ramp, Jawarharlal Nehru Stadium,

Delhi - 110 003.

3. The Principal Commissioner of Income Tax,

Chennai - 3,

Income Tax Department,

121, Nungambakkam High Road,

Chennai - 600 034.

... First to Third Respondents in both W.Ps

4. M/s.Axis Bank,

82, Radhakrishnan Salai,

Mylapore, Chennai - 600 004.

... Fourth Respondent in W.P.No.628 of 2022

5. M/s.Punjab National Bank,

No.205, Velachery Road,

East Tambaram,

Chennai - 600 073.

... Fourth Respondent in W.P.No.631 of 2022

https://hcservices.ecourts.gov.in/hcservices/

Prayer in W.P.No.628 of 2022: Writ Petition filed under Article

226 of Constitution of India, for issuance of a Writ of

Certiorarified Mandamus, calling for the records of the Writ

Petitioner/Assessee on the file of the first respondent to quash

the impugned attachment order dated 08.12.2021 passed under

Section 226(3) of the Income Tax Act, 1961 for the Assessment

Years 2017-2018 and 2018-2019 in DIN and Notice

No.ITBA/RCV/S/226(3)-1/2021-2022/1037604667(1) and consequently

directing the first respondent to stop the recovery proceedings

during the pendency of the first appeal for both the assessment

years.

Prayer in W.P.No.631 of 2022: Writ Petition filed under Article

226 of Constitution of India, for issuance of a Writ of

Certiorarified Mandamus, calling for the records of the Writ

Petitioner/Assessee on the file of the first respondent to quash

the impugned attachment order dated 08.12.2021 passed under

Section 226(3) of the Income Tax Act, 1961 for the Assessment

Years 2017-2018 and 2018-2019 in DIN and Notice

No.ITBA/RCV/S/226(3)-1/2021-2022/1037591027(1) and consequently

directing the first respondent to stop the recovery proceedings

during the pendency of the first appeal for both the assessment

years.

For Petitioner

:

Mr.A.S.Sriraman

(In both W.Ps)

For Respondents

For R1 to R3

:

Mrs.Hema Muralikrishnan

(In both W.Ps)

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 account with Axis

Bank and Punjab National Bank.

3. The petitioner had suffered Assessment Orders dated

05.12.2019 and 24.02.2021 for the Assessment Years 2017-2018 and

2018-2019 respectively.

4. The petitioner has also filed an appeal before the CIT

(Appeals) under Section 246A of the Income Tax Act, 1961 against

the respective Assessment Orders on 31.12.2019 and 18.03.2021.

https://hcservices.ecourts.gov.in/hcservices/

5. Simultaneously, the petitioner has also moved

applications/petitions on 02.01.2020 and on 19.03.2021 under

Section 220(6) of the Income Tax Act, 1961 to stay the recovery

of the amounts confirmed in the Assessment Orders dated

05.12.2019 and 24.02.2021.

6. The learned counsel for the petitioner submits that the

petitioner was unwell and could not participate and respond to

the notices issued under the Income Tax Act, 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 th