Rep By His Power Of Attorney A.muthuraman v. The Income Tax Officer Ward 1 (1), Villupuram
High Court
12 Feb 2015 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Rep By His Power Of Attorney A.muthuraman v. The Income Tax Officer Ward 1 (1), Villupuram
Date of order
12 Feb 2015
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Rep By His Power Of Attorney A.muthuraman v. The Income Tax Officer Ward 1 (1), Villupuram, the High Court (2015) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the writ petition is disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
W.P.No.23015 of 2014
B.Jayakumar,
rep by his power of Attorney A.Muthuraman
.. Petitionerv.
The Income Tax OfficerWard 1 (1), Villupuram. .. Respondent
Writ Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of mandamus directing the respondent to disposeof application dated 05.06.2014 to raise the order of attachmentdated 27.03.2013 made before the Sub Registrar, Villianur by therespondent within a fixed time frame in accordance with law.
For Petitioner : Mr.Usha Ramman
For Respondent : Mr.T.Pramod Kumar Chopda
ORDER
This writ petition has been filed seeking a direction to therespondent to dispose of the application dated 05.06.2014 to raisethe order of attachment dated 27.03.2013 made before the SubRegistrar, Villianur.
2. Heard the learned counsel appearing for the petitioner andthe learned Standing Counsel appearing for the respondent Department.
3. The petitioner is aggrieved by an Order of Attachment passedunder Section 281-B of the Income Tax Act, by which his propertieshave been attached. The petitioner has filed an application forraising attachment and the said application dated 05.06.2014 has beensent by speed post. It is not known as to why the petitioner did notpresent the application in person.
4. Be that as it may, since the petitioner seeks for raisingattachment, the petitioner is directed to appear before therespondent along with a copy of this order and the copy of theapplication dated 05.06.2014. As and when the petitioner appears,the respondent shall consider the same, afford an opportunity ofhttps://hcservices.ecourts.gov.in/hcservices/personal hearing to the petitioner and pass orders on merits and inaccordance with law within a period of eight weeks from the date heappears before the respondent.
Accordingly, the writ petition is disposed of. No costs.
Sd/- Assistant Registrar
//True Copy// Sub Assistant RegistrargmsToThe Income Tax OfficerWard 1 (1), Villupuram.1 cc to Mrs.Usha Ramman ,Advocate, SR.No.77371 cc to Mr. T.Pramod Kumar Chopda,Advocate, SR.No.7599 W.P.No.23015 of 2014pmk.13.2.2015
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