Sureshchandra N. Shah v. Commissioner Of Income Tax -16 & Ors

RMA IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. WRIT PETITION NO. 1186 OF 2011 Sureshchandra N. Shah.. Petitioner Vs Commissioner of Income Tax -16 & Ors .. Respondents Mr. S.C. Tiwari a/w Mr. R. Asokan a/w Natasha Mangat for the Petitioner Mr. R. Ashokan for the Respondents CORAM : J.P. DEVADHAR & A.A. SAYED, JJ. P.C.: DATE : 18th JULY, 2011. 1. This petition is filed to challenge the attachment order dated 25th August 2009 under Rule 48 of the Second Schedule to the Income Tax Act, 1961. It is the case of the petitioner that the flat in question which is attached pursuant to the notice dated 25th August 2009 belongs to him and not to the tax defaulter (wife) and that no amount is due and payable by him to his wife. 25th August 2009 under Rule 48 of the Second Schedule to the Income Tax Act, 1961. It is the case of the petitioner that the flat in question which is attached pursuant to the notice dated 25th August 2009 belongs to him and not to the tax defaulter (wife) and that no amount is due and payable by him to his wife. 2. As per Section 226(3)(vi), the proper remedy in such a case is to make a statement on oath before the Assessing Officer by raising all contentions which are raised in the present petition. to make a statement on oath before the Assessing Officer by raising all contentions which are raised in the present petition. Accordingly, the petitioner is directed to file an application on oath before the Assessing Officer within two weeks from today. If such an application is made, the Assessing Officer shall consider the same and pass an appropriate order according to the law. 3. The Writ Petition is disposed off accordingly with no order as to costs.costs. [ A.A. SAYED, J ] [ J.P. DEVADHAR, J ]