Thasirkhan Abdul Hameed v. The Deputy Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.12.2022 C O R A M THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU and W.M.P. (MD) Nos. 21219 to 21224 of 2022 Thasirkhan Abdul Hameed ... Petitioner -vs1.The Deputy Commissioner of Income Tax, Non Corporate Circle-1, Income Tax Office, Madurai MA, No.2 VP Rathinasamy Nadar Road, CR Building Bibikulam, Madurai, Tamil Nadu-625 002.

2.The Branch Manager, ICICI Bank, D.No.196, Subasri Arun Complex, Bye Pass Road, Madurai-625 010.

... Respondents Prayer: Writ Petitions filed under Article 226 of the constitution of India, to issue a writ of Certiorari, to call for the records of the impugned attachment in DIN & Notice No:ITBA/RCV/S/226(3)-1/2022-23/1047552749(1), 1/5

1047556796(1), 1047551301 (1) dated 22.11.2022 from the files of the first respondent herein and quash the same.

For Petitioner : Ms. Aparna Nandakumar For R1 : Mr. N.Dilip Kumar, Standing Counsel For R2 : Mr. C.Karthick

O R D E R

Heard Ms. Aparna Nandakumar, Learned Counsel for the Petitioner, Mr. N.Dilip Kumar , Learned Standing Counsel for the First Respondent and Mr. C.Karthick, Learned Counsel for the Second Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2.

These Writ Petitions challenge the orders of attachment of bank accounts of the Petitioner with the Second Respondent as a recovery measure for implementation of the Order in DIN & Letter No. ITBA/ COM/F/17/2022-23/1046298048(1) dated 13.10.2022 passed by the First Respondent.

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3.

This Court by separate order dated 13.12.2022 in W.P. (MD) No. 27059 of 2022 has set aside the Order in DIN & Letter No. ITBA/ COM/F/17/2022-23/1046298048(1) dated 13.10.2022 passed by the First Respondent and remitted the matter back for fresh decision, which has to be completed by 28.02.2023. Having regard to the aforesaid order passed, it is made clear that if the First Respondent does not pass any order by 28.02.2023, the impugned orders of attachment of bank accounts of the Petitioner with the Second Respondent, shall stand vacated from that date onwards.

4.

In the result, these Writ Petitions are disposed on the aforesaid terms. Consequently, connected Miscellaneous Petitions are closed. No costs. 13.12.2022 2/2 ta Index : Yes/No Note: Issue order copy by 27.01.2023.

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1.The Deputy Commissioner of Income Tax, Non Corporate Circle-1, Income Tax Office, Madurai MA, No.2 VP Rathinasamy Nadar Road, CR Building Bibikulam, Madurai, Tamil Nadu-625 002.

2.The Branch Manager, ICICI Bank, D.No.196, Subasri Arun Complex, Bye Pass Road, Madurai-625 010.

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P.D.AUDIKESAVALU,J.

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