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2014 (6) TMI 11 - HC - Income TaxValidity of attachment of bank account u/s 220(6) of the Act - Prior notice not served – Whether it was proper on the part of the AO to attach and debit a sum without serving a copy of the notice of attachment on the assessee - Held that:- The section does not postulate that before an action is set into motion, a notice is required to be served on the assessee but what is held is that if such an action is contemplated, the notice should also be served to the assessee and, therefore, this Court finds that the judgement rendered in the case of Golam Momen (2003 (4) TMI 60 - CALCUTTA High Court) depicts the correct proposition of law. - Decided against the assessee. A special fact is required to be narrated - The assessee is carrying on the business as a civil contractor and have purchased a flat on a hire purchase basis – assessee contended that it would be an unjust hardship on the part of his client if the amount which was deposited in the bank account for the purpose of meeting out the liability under the order of the Supreme Court is allowed to continue under the order of attachment issued by the department - The parties are unison on the fact that out of the total demand a sum of Rs.1 lac have already been paid by the petitioner - While considering the unjust hardship which may be caused to the assessee, the Court shall also bear in mind the interest of the revenue as well - the last date for making the instalment is due on 5th March 2014 the Court to mitigate the situation and to render justice between the parties, directed the assessee to pay a further sum of Rs.1 lac - For such limited purposes, the bank shall allow the assessee to operate the bank account, under attachment – Decided partly in favour of Assessee.
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