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2002 (10) TMI 52 - DELHI HIGH COURTThis writ petition under article 226 of the Constitution of India is directed against: (i) the notice, dated October 4, 2002, issued by the Income-tax Officer, Ward 12(2), New Delhi, attaching the bank accounts of the petitioner in the Central Bank of India, Basti, U. P., for recovery of the outstanding demand pending against the petitioner in respect of the assessment year 1999-2000, and (ii) the order dated October 11, 2002, passed by the Commissioner of Income-tax, Delhi-IV, New Delhi, rejecting the application of the petitioner for stay of the said demand. Having regard to the aforenoted rival stands and bearing in mind the fact that after the passing of order dated August 5, 2002, it was only in the second week of October that the petitioner thought of moving the Commissioner (Appeals) as also the jurisdictional Commissioner for stay of the demand, we find it difficult to hold that the action taken by the respondents in attaching the bank accounts of the petitioner is arbitrary or unwarranted.
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