M/S.Rkr Gold P Ltd v. The Assistant Commissioner Of Income Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.08.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.6233, 6235 and 6236 of 2022 M/s.RKR Gold P Ltd., (Rep. by its Director), No.10, Srinivasa Raghavan Street, R.S.Puram, Coimbatore - 641 002.
PAN:AADCR4414M ... Petitioner Vs.
1. The Assistant Commissioner of Income Tax Corporate Circle - 1, Income Tax Department, Main Building, 63, Race Course Road, Coimbatore - 641 018.
2. The Principal Commissioner of Income Tax Coimbatore - 1, Income Tax Department, Main Building, 63, Race Course Road, Coimbatore - 641 018.
3. The National Faceless Appeal Centre, New Delhi.
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4. M/s.Karur Vysya Bank, R.S.Puram Branch, PB No.1033, 249As, Thiruvengadasamy Road (East), R.S.Puram, Coimbatore - 641 002.
... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the Writ Petitioner/Assessee on the file of the First Respondent to quash the impugned attachment order dated 02.03.2022 passed u/s 226(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18 in DIN and Notice No.ITBA/RCV/S/226(3)_1/2021-22/1040255048(1) and consequently direct the 1st Respondent to stop the recovery proceedings during the pendency of the first appeal for the assessment year under consideration. For Petitioner : Mr.A.S.Sriraman For R1 to R3 : Dr.B.Ramasamy Senior Standing Counsel
ORDER
The learned counsel for the Petitioner would submit that due to the efflux of time and on account of the Order of the Appellate Commissioner dated 17.11.2022 in Appeal No.CIT (A), Coimbatore - 1/10243/2019-20, the Writ Petition may have become infructuous as the period of validity of the notice issued under Section 226(3) of the Income Tax Act itself self limiting.
2. However, the learned counsel for the Petitioner would submit that Page No. 2 of 4
the attachment will still stand reflected before the Sub Registrar Office even though the appeal has been allowed in favour of the appellant in Appeal No.CIT (A), Coimbatore - 1/10243/2019-20 dated 17.11.2022 against Assessment Order dated 23.12.2019 passed for the Assessment Year 20172018.
3. There shall be a direction to the Respondents to send suitable instructions to the Sub-Registrar for vacating the attachment of the Petitioner's following Bank Account:- Account Number Account Type 1122135000001470 1122135000001473 1122223000000585
4. Writ Petition stands disposed of with the above observations and directions. No cost. Consequently, connected Miscellaneous Petitions are closed.
23.08.2024 Index : Yes/No Speaking/Non-speaking Order rgm C.SARAVANAN, J.
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rgm To
1. The Assistant Commissioner of Income Tax Corporate Circle - 1, Income Tax Department, Main Building, 63, Race Course Road, Coimbatore - 641 018.
2. The Principal Commissioner of Income Tax Coimbatore - 1, Income Tax Department, Main Building, 63, Race Course Road, Coimbatore - 641 018.
3. The National Faceless Appeal Centre, New Delhi.
and W.M.P.Nos.6233, 6235 and 6236 of 2022 23.08.2024 Page No. 4 of 4