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Madras High CourtWP/33905/2017disposed of

M/S.Sbq Steels Limited, v. The Assistant Commissioner Of

2017-12-22Honourable Mr Justice T. S. Sivagnanam2 pages

In the High Court of Judicature at Madras Dated : 22.12.2017 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.33905 of 2017 & WMP.Nos.37606 & 37607 of 2017 M/s.SBQ Steels Limited, rep.by its Chairman Mr.Rajiv Rai

...Petitioner

Vs The Assistant Commissioner of Income Tax, Central Circle-2(3), Room No.126, I Floor, Investigation Building, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-34.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent and quash the impugned notice under Section 226(3) of the Income Tax Act, 1961 dated 05.7.2016 passed by the respondent.

For Petitioner :

Mr.R.Sivaraman For Respondent :

Mr.A.P.Srinivas

ORDER

Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

2. The petitioner is before this Court seeking to quash the notice issued under Section 226(3) of the Income Tax Act, 1961.

3. Though such is the prayer made in this writ petition, the learned counsel for the petitioner would submit that the petitioner having succeeded before the Commissioner of Income Tax (Appeals), in which, the orders of assessment have been set aside in its entirety for certain years and partly set aside for other years, this Court may consider the representation of the petitioner dated 20.12.2017 seeking lifting of attachment of their bank account maintained with the ICICI Bank, Ambattur Industrial Estate, Ambattur, Chennai-58, as their financial position is very very precarious. The learned counsel for the petitioner further submits that the attachment of the petitioner's immovable property may continue, as it is not clear https://hcservices.ecourts.gov.in/hcservices/

as to whether the Revenue intends to prefer any appeal against the orders passed by the Commissioner of Income Tax (Appeals).

4. The learned Senior Standing Counsel appearing for the respondent submits that an appropriate direction may be issued to the authority concerned to consider the representation by giving sufficient time.

5. Accordingly, the writ petition is disposed of with a direction to the respondent to consider the petitioner's representation dated 20.12.2017 seeking lifting of attachment of the petitioner's bank account maintained with the ICICI Bank, Ambattur Industrial Estate, Ambattur, Chennai-58, within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, the connected WMPs are closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar RS To The Assistant Commissioner of Income Tax, Central Circle-2(3), Room No.126, I Floor, Investigation Building, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-34.

+1 cc to Mr.A.P.Srinivas Advocate sr 92580 WP.No.33905 of 2017 & WMP.Nos.37606 & 37606 of 2017 aa19/01/2018 https://hcservices.ecourts.gov.in/hcservices/