Icici Bank Ltd, v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.01.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.34791 of 2019 ICICI Bank Ltd Rep. by its Manager, Mr.Cho Pillai, No.1, Cenotaph Road, Teynampet, Chennai-18.

.. Petitioner Vs.

1 The Assistant Commissioner of Income Tax ITO, Non-Corporate Ward 12(1), Non-Corporate Range, 12, Chennai-BSNL Building Tower-2, II Floor, 16, Greams Road, Thousand Lights, Chennai.

2 D.Satish, S/o.Dilli, Flat No.3A, The Nitor Naos, Plot No.W-743, Fourth Avenue, Anna Nagar Western Extension, Chennai-101.

3 The Sub Registrar, 1st Street, Roja Nagar, VRD Nagar, Madhavaram, Chennai-60.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus Directing the first respondent to lift the Order of Attachments issued by the first respondent vide Letter No.NCC-11/ AAAFY3830C/ 2019-20 dated 6.9.2019 and Letter No.NCC-11/ AAVFA0104G/ 2019-20 dated 6.9.2019 and communicate the same to the third respondent. For Petitioner : Mr.Shivakumar For Respondents: Mrs.Hema Muralikrishnan, Senior Standing Counsel for R1 M/s.T.M. Pappiah Government Pleader for R3.

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O R D E R

The petitioner has prayed for lifting of provisional attachment in terms of Section 281B of the Income Tax Act, 1961 (in short 'Act'). In an affidavit filed by the first respondent/the Assistant Commissioner of Income Tax, the Officer confirms that the attachments have lapsed since they were made on 06.09.2019 with a statutory validity of only six months. Formal orders of lifting of the attachment dated 17.12.2020 have been enclosed and forwarded to R3 as well.

2. Recording the aforesaid, this writ petition is closed. No costs.

-s/d- Assistant Registrar True Copy Sub-Assistant Registrar To 1 The Assistant Commissioner of Income Tax ITO, Non-Corporate Ward 12(1), Non-Corporate Range, 12, Chennai-BSNL Building Tower-2, II Floor, 16, Greams Road, Thousand Lights, Chennai.

2. The Sub Registrar, 1st Street, Roja Nagar, VRD Nagar, Madhavaram, Chennai-60.

+1 CC to M/s. Hema Muralikrishnan, Advocate sr 856. +1 CC to The Government Pleader sr 1470.

W.P. No.34791 of 2019 KV(CO) SP(02/02/2021) https://hcservices.ecourts.gov.in/hcservices/