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2019 (11) TMI 809 - KARNATAKA HIGH COURTProcedure for Recovery of Tax - Arrest and Detention of the Defaulter under the Income Tax Act, 1961 - defreeze the savings bank account of the petitioner standing in his name at HDFC Bank Limited, Nandidurga Main Road Branch, Jayamahal Extension, Bangalore - HELD THAT:- It is not in dispute that pursuant to the show-cause notice impugned dated 28.03.2018 relating to the assessment years in question, the petitioner has submitted the detailed reply dated 31.03.2018. In terms of Rule 73 of Schedule – II, show-cause notices have been issued calling upon the petitioner to appear before the Tax Recovery Officer on the dates specified in the notices. The apprehension of the petitioner that he may be committed to the civil prison on the date of appearance can be allayed with, directing the Tax Recovery Officer to consider the reply submitted by the petitioner and to take a decision in accordance with law after providing reasonable opportunity of hearing to the petitioner. Petitioner shall appear before the respondent on 14.10.2019 without waiting for any further notice and respondent shall consider the explanation of the petitioner in terms of the reply submitted and after providing reasonable opportunity of hearing shall take a decision in the matter in accordance with law in an expedite manner. All rights and contentions of the parties are left open.
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