Manjoor Ahmed v. Commi. Of Income Tax-Ii Jodhpur & Ors

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- SPL. APPL. WRIT No. 173 of 2008 MANJOOR AHMED V/S COMMI. OF INCOME TAX-II JODHPUR & ORS. Mr. DINESH MEHTA, for the appellant / petitioner Mr. KK BISSA, for the respondent Date of Order : 5.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the parties. Without going into the hyper technicalities andniceties of the matter, in the totality of circumstances,we think it appropriate to dispose the present appeal withthe direction to the Department to complete the assessmentproceedings consequent upon notice under Section 148 withina period of two months, excluding the time, that may betaken by the assessee, and till then the attachment of thesaving bank account of the appellant shall continue. It isfurther clarified that if the assessment proceedings arenot completed within the aforesaid time, the attachmentwill automatically come to an end, without reference to theCourt. It is also expected that the department willconclude the assessment proceedings in a objective anddispassionate manner.