Shri.kewalchand Kothari v. The Principal Commissioner Of Income Tax

W.P.Nos.11286 of 2019 etc. batch IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 30.06.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.11286,11290, 11287 & 11291 of 2019 1.Shri.Ghisulal Kothari 2.Shri.Kewalchand Kothari ...Petitioner in all W.Ps. ...Petitioner in W.P.No.11291 of 2019 Vs. 1.The Principal Commissioner of Income Tax, Central -1, No.46, Nungambakkam High Road, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Central Circle -1(1), Chennai – 600 034. No.46, Nungambakkam High Road, 3.The Tax Recovery Officer, Central -1, Room No.321, III Floor, No.46, Nungambakkam High Road, Chennai – 600 034. ...Respondents in all W.Ps. Common Prayer:Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1[st] respondent to lift the attachment orders issued by the 3[rd] respondent, namely, attachment of bank account of the petitioner Account No.465002010001775 at Union Bank of India,Washermanpet Branch; attachment of residential property of the petitioner situated at No.10/13, Syivan Lodge Colony 1[st] Cross Street, Kilpauk Chennai – https://www.mhc.tn.gov.in/judis600 010; attachment of factory property at Gummidipoondi and to withdraw the W.P.Nos.11286 of 2019 etc. batch communications issued under Rule 48 in Schedule II of Income Tax Act, issued to the companies, for the recovery of the tax dues from the petitioner, since the petitioner had completely paid the tax dues of Rs.4,84,44,098-00 and excess paid of Rs.19,00,000-00 as per the communication of the 3[rd] respondent dated 21.03.2018. In all W.Ps. For Petitioner : Mr.Mudimannan For Respondents : Mr.A.P.Srinivas Senior Standing Counsel: Mr.ANR.Jaya Prathap Junior Standing Counsel COMMON ORDER As a consequence of the order passed in W.P.Nos.11477 & 11481 of 2019, the prayer in these writ petitions, which is for lifting of bank attachments, is also liable to be rejected and I do so. 2. The petitioners are granted liberty to approach the authorities and seek relief in this regard, as and when the demands are settled to the satisfaction of the authorities. 3. Dismissed with no order as to costs. 30.06.2022 nst Index : Yes / NoSpeaking Order / Non Speaking Order To: 1.The Principal Commissioner of Income Tax, Central -1, Central -1, No.46, Nungambakkam High Road, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Central Circle -1(1), No.46, Nungambakkam High Road, Chennai – 600 034. Central Circle -1(1), No.46, Nungambakkam High Road, Chennai – 600 034. 3.The Tax Recovery Officer, Central -1, Room No.321, III Floor, No.46, Nungambakkam High Road, Chennai – 600 034. https://www.mhc.tn.gov.in/judis W.P.Nos.11286 of 2019 etc. batch Dr.ANITA SUMANTH,J.nst W.P.Nos.11286,11290, 11287 & 11291 of 2019 30.06.2022 (2/2)