Nd] Lane, Chennai-600 018 v. The Income Tax Officer

W.P.No.11876 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.06.2024 CORAM : THE HON'BLEMR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.11876 &11879 of 2024 & WMP Nos.12964, 12969, 12969 & 12972 of 2024 W.P.No.11876 of 2024 Saisivajyoti Flat No.2A, Rahul Apartments, Old No.23, New No.6 Cenotaph Road 2[nd] Lane, Chennai-600 018. ... Petitioner Versus 1. The Income Tax Officer, Non-Corporate Ward-10(6), M.G.Road, Nungambakkam, Chennai-600 034. 2. The Manager, Union Bank of India (Formerly Andhra Bank) T.Nagar Branch, Sir Thyagaraya Road, Pondy Bazar, T.Nagar, Chennai-600 017. ...Respondents 1/6 W.P.No.11879 of 2024 Saisivajyoti Flat No.2A, Rahul Apartments,Old No.23, New No.6 Cenotaph Road2[nd] Lane, Chennai-600 018. ... Petitioner Versus 1. The Income Tax Officer, Non-Corporate Ward-10(6), M.G.Road, Nungambakkam, Chennai-600 034. 2. The Manager, Union Bank of India (Formerly Andhra Bank) Film Nagar Society Complex, Film Nagar, Jubilee hills, Hyderabad-500 096. ...Respondents Prayer in W.P.No.11876 of 2024 : A Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Certiorari to call for the entire records of the 1[st] Respondent contained in the notice issued by it under Section 226(3) of the Income Tax Act, 1961, dated 15.04.2024 bearing DIN & Letter No.ITBA/COM/F/17/2024-25/1064101667(1) and to quash the same as illegal, arbitrary and unjust. 2/6 Prayer in W.P.No.11879 of 2024 : A Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Certiorari to call for the entire records of the 1[st] Respondent contained in the notice issued by it under Section 226(3) of the Income Tax Act, 1961, dated 15.04.2024 bearing DIN & Letter No.ITBA/COM/F/17/2024-25/1064102155(1) and to quash the same as illegal, arbitrary and unjust. In both WPs. For Petitioner : Mr.Suhrith Parthasarathy For Respondents : Mr.V.MahalingamSenior Standing Counsel COMMON ORDER By these writ petitions, notices under Section 226(3) of the Income Tax Act, 1961, are challenged. 2. The petitioner is the wife of the late Mr.A.Ravi Shankar 3/6 Prasad, who is said to be a defaulting assessee. On the basis that the petitioner had inherited the assets of her deceased husband, the impugned notices were issued. 3.Although the challenge is to the notices, learned counsel for the petitioner submits that objections were filed by the petitioner on 17.04.2024 to the notices. He submits that such objections may be considered and disposed of by the first respondent. 4. Mr.Mahalingam, learned senior standing counsel, appears on behalf of the first respondent. He submits that the assets of the petitioner would be liable for attachment if the petitioner had inherited assets as the legal heir of the defaulting assessee. If a reasonable time frame is fixed, he submits that the petitioner's objections would be considered and disposed of. 4/6 5. In light of the above submissions, these writ petitions are disposed of by directing the first respondent to consider and dispose of the petitioner's objections dated 17.04.2024 and 01.06.2024 within a period of four weeks, after providing a reasonable opportunity to the petitioner, including a personal hearing. The attachment shall continue in force until such objections are disposed of subject to the condition that no appropriations are made from the attached bank account until then. It is needless to say that it is open to the petitioner to challenge any order that may be passed upon considering her objections in accordance with law. Consequently, the connected miscellaneous petitions are closed. No costs. Index : Yes / NoInternet : Yes / NoNeutral Citation : Yes / No 28.06.2024 kal SENTHILKUMAR RAMAMOORTHY,J 5/6 To kal Index : Yes / NoInternet : Yes / NoNeutral Citation : Yes / No 28.06.2024 kal SENTHILKUMAR RAMAMOORTHY,J 5/6 To kal 1. The Income Tax Officer, Non-Corporate Ward-10(6), M.G.Road, Nungambakkam, Chennai-600 034. 2. The Manager, Union Bank of India (Formerly Andhra Bank) T.Nagar Branch, Sir Thyagaraya Road, Pondy Bazar, T.Nagar, Chennai-600 017. W.P.Nos.11876 &11879 of 2024 &WMP Nos.12964, 12969, 12969 & 12972 of 2024 28.06.2024 6/6