TMI Blog2010 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... VENUGOPAL J. None appeared for the petitioner. G. Bharadwaj for respondent No. 1. Ramasami K., Senior Special Public Prosecutor for Income-tax cases, for respondent No. 2. JUDGMENT M. VENUGOPAL J.- The petitioner has filed this writ petition praying for issuance of a writ of certiorari to call for the records relating to the proceedings pursuant to the communication in No. MSPR:IT Attachment 2003 GVR dated February 18, 2003, of the first respondent and to quash the same. 2. The petitioner is the wife of Thiru V. Baskaran. The first respondent/bank by its communication dated February 18, 2003, has informed the petitioner that her fixed deposit for Rs.10 lakhs lying with the bank was attached by the Income-tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrears of tax of the husband and therefore, the second respondent-bank is not authorised to pay the money to the Department and therefore, as demanded the first respondent/bank is to keep the deposit intact with it and that she is contemplating moving the appropriate authorities including the High Court in the matter in issue, etc. 4. It is to be noted that the petitioner's husband V. Baskaran has filed W. P. No.10686 of 2001 praying for the relief of quashing the impugned orders in IT(SS) No. 238/Mds198 dated August 7, 1998, and M. P. No.13/MDS/ 2000 dated February 22, 2001 passed by the first respondent for the block assessment years 1987-88 to 1997-98 and consequently direct the Registry of the first respondent to list the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age and later a sworn statement was recorded from him on August 26, 1997 and on September 10, 1997 and as a matter of fact, the petitioner's husband had not produced any evidence like the note book containing the gifts received by his wife at the time of marriage, notwithstanding the promise made by him to produce the same and resultantly the deposit was considered as the income of the petitioner's husband V. Baskaran since the petitioner/wife had no source of income and that the petitioner/wife has admitted that she was not an income-tax assessee. 6. Later, the petitioner's husband V. Baskaran preferred an appeal before the Income-tax Appellate Tribunal and the appeal was dismissed by the Tribunal inasmuch as he had not paid the taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per section 253 of the said Act before the Income-tax Appellate Tribunal and also she has got a remedy by way of appeal before the Tax Bench of this court as per section 260A of the said Act and when the petitioner has not exhausted any of these remedies then she is estopped from approaching this court by means of writ proceedings. 9. In support of his contention, the learned counsel appearing for the second respondent cites on the decision of the honourable Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19 wherein it is held as follows (headnote): "When a notice under section 148 of the Income-tax Act, 1961, is issued, the proper course of action for the noticee is to file the return and, if he so desires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner known to law, then, this court is of the considered view that the petitioner is to approach the forum created under the income-tax Act and it is not open to the petitioner to shake or shackle the procedural wrangle under the scheme and teeth of the Income-tax Act and added further, the letter dated February 18, 2003, of the first respondent address to the petitioner cannot provide a cementing platform to the petitioner so as to give to the cause of action to approach this court under article 226 of the Constitution of India and viewed in that perspective, the writ petition is sans merits and co the same fails. 12. In the result, this writ petition is dismissed leaving the parties to bear their own costs. Liberty is given to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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