Arul Kanagarajan v. Chief Manager, Icici Bank Limited, Madipakkam – Branch, S.b

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2019 CORAM THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABUW.P.Nos.26839, 26853, 26857 & 26867 of 2019andW.M.P.Nos.26247, 26250, 26254, 26259, 26263, 26265, 26266,26267, 26273, 26274, 26276, 26277, 26279, 26409, 26410 & 26412of 2019 Arul Kanagarajan ...Petitioner in all WPs Vs. 1. Income Tax Officer, Non-Corporate Ward 13(1), Aayakar Bhawan, Annexe Building, Fourth Floor, Room No.403; 121, Mahathma Gandhi Road, Chennai – 34.2. Commissioner of Income Tax (Appeals – 14) Aayakar Bhavan, Main Building, Room No.223, II- Floor; 121, Mahathma Gandhi Road, Chennai – 34. ...1[st] and 2[nd] Respondents in all WPs 3. Chief Manager, ICICI Bank Limited, Madipakkam – Branch, S.B.A/c.103901000234 (IFSC : ). No.3/192, Medavakkam Main Road, Chennai – 91. ...3[rd] Respondent in WP.No.26839/2019 4. The Chief Manager, Axis Bank Limited, No.2, Medavakkam Main Road, Madipakkam, Chennai – 600091, Customer ID : 083066224 S.B.A/c : 083010100588362, IFSC Code : . ...3[rd] Respondent in WP.No.26853/2019 5. Chief Manager, HDFC Bank Limited – Adyar Gandhi Nagar Branch, Sreela Terrace, 105 First Main Road, Gandhi Nagar, Adyar, Chennai – 20, S.B.A/c : 08471140024782, (IFSC CODE : ) ...3[rd] Respondent in WP.No.26857/2019 6. Chief Manager, State Bank of India, Madipakkam Branch, No.2 Medavakkam Main Road, Senthooran Colony, Chennai – 91. S.B.A/c : 00000020001297897 (IFSC : ). ...3[rd] Respondent in WP.No.26867/2019 Prayer in WP.No.26839/2019 : Writ Petition filed under Article226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus to call for the records in respect ofthis Order No.PAN/ dated 09.07.2018 issued by thefirst respondent, to quash the same and to direct the firstrespondent, second respondent and third respondent to de-freezetheSavingsBankAccountNo.103901000234withI.F.S.C.No.ICIC0001039, illegally frozen u/s. 222 to 225 of theIncome Tax Act, 1961, which is infructuous as there is no realincome tax liability. Prayer in WP.No.26853/2019 : Writ Petition filed under Article226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus to call for the records in respect ofthis Order No.PAN/ dated 09.07.2018 issued by thefirst respondent, to quash the same and to direct the firstrespondent, second respondent and third respondent to de-freezethe Savings Bank Account No. 083010100588362 with Customer IDNo. : 083066224; IFSC Code No. : , illegally frozenu/s. 222 to 225 of the Income Tax Act, 1961, which isinfructuous as there is no real income tax liability. Prayer in WP.No.26857/2019 : Writ Petition filed under Article226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus to call for the records in respect ofthis Order No.PAN/ dated 09.07.2018 issued by thefirst respondent, to quash the same and to direct the firstrespondent, second respondent and third respondent to de-freezethe Savings Bank Account No. 08471140024782 with IFSC CODE No. : , illegally frozen u/s. 222 to 225 of the Income TaxAct, 1961, which is infructuous as there is no real income taxliability. Prayer in WP.No.26867/2019 : Writ Petition filed under Article226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus to call for the records in respect ofthis Order No.PAN/ dated 09.07.2018 issued by thefirst respondent, to quash the same and to direct the firstrespondent, second respondent and third respondent to de-freeze https://hcservices.ecourts.gov.in/hcservices/ the Savings Bank Account No. 00000020001297897 withIFSC CODE No. : SBIN0005199, illegally frozen u/s. 222 to 225 ofthe Income Tax Act, 1961, which is infructuous as there is noreal income tax liability. Prayer in WP.No.26867/2019 : Writ Petition filed under Article226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus to call for the records in respect ofthis Order No.PAN/ dated 09.07.2018 issued by thefirst respondent, to quash the same and to direct the firstrespondent, second respondent and third respondent to de-freeze https://hcservices.ecourts.gov.in/hcservices/ the Savings Bank Account No. 00000020001297897 withIFSC CODE No. : SBIN0005199, illegally frozen u/s. 222 to 225 ofthe Income Tax Act, 1961, which is infructuous as there is noreal income tax liability. For Petitioner : Mr.T.V.Sriram(in all WPs) For Respondents : Mrs. Hema Muralikrishnan(in all Wps) Senior Standing Counsel [R1 & R2] The petitioner is aggrieved against the bank attachmentproceedings for the recovery of the tax due. 2. Heard the learned counsel appearing for the petitionerand the learned counsel appearing for the respondents. 3. It is seen that in respect of the Assessment Year 2015-16, an orders of assessment dated 29.12.2017 has been passed,fixing the tax liability on the petitioner. It is statedthat the petitioner has filed the appeal againstthe said order before the concerned Appellate Authority on01.02.2018. However, the petitioner has not obtained anyinterim order of stay either before theAppellate Authority or before the Assessing Officer. Accordingto the petitioner, he has filed an application for waiver ofsuch pre-deposit. 4. This Court, at this stage is not concerned as to whetherthe petitioner is entitled for such waiver or not,since nothing is challenged before thisCourt by the petitioner in respect of any orderpassed in his waiver application. Even otherwise, if any suchorder is passed, it is for thepetitioner to work out such order before the appropriate Forumin a manner known to law. Without doing so, https://hcservices.ecourts.gov.in/hcservices/ the petitioner has chosen only to challenge the consequentialbank attachment proceedings, which according to my view, is notmaintainable. 5. Therefore, these writ petitions are disposed of only witha liberty to the petitioner to work out hisremedy before the Appellate Authority in theappeal filed against the orders of assessment. No costs.Connected miscellaneous petitions are closed. s/d- Assistant Registrar(CS-III) True Copy Sub-Assistant Registrar sniTo1. Income Tax Officer, Non-Corporate Ward 13(1), Aayakar Bhawan, Annexe Building, Fourth Floor, Room No.403; 121, Mahathma Gandhi Road, Chennai – 34. 2. Commissioner of Income Tax (Appeals – 14) Aayakar Bhavan, Main Building, Room No.223, II- Floor; 121, Mahathma Gandhi Road, Chennai – 34. 3. Chief Manager, ICICI Bank Limited, Madipakkam – Branch, S.B.A/c.103901000234 (IFSC : ). No.3/192, Medavakkam Main Road, Chennai – 91. 4. The Chief Manager, Axis Bank Limited, No.2, Medavakkam Main Road, Madipakkam, Chennai – 600091, Customer ID : 083066224 S.B.A/c : 083010100588362, IFSC Code : . 5. Chief Manager, HDFC Bank Limited – Adyar Gandhi Nagar Branch, Sreela Terrace, 105 First Main Road, Gandhi Nagar, Adyar, Chennai – 20, S.B.A/c : 08471140024782, (IFSC CODE : ) 6. Chief Manager, State Bank of India, Madipakkam Branch, No.2 Medavakkam Main Road, Senthooran Colony, Chennai – 91. S.B.A/c : 00000020001297897 (IFSC : ). +6 Ccs to Mr.T.V.Sriram, Advocate sr 96620, 96621, 96622, 96623,96624, 96625.+1 CC to M/s. King and Partridge, sr 96970.+1 CC to Mr.S. Makesh Advocate sr 96806.+1 CC to M/s. Hema Muralikrishnan, Advocate sr 97033. W.P.Nos.26839, 26853, 26857 & 26867 of 2019 VSNII(CO)SP(26/12/2019)