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2022 (10) TMI 238 - DELHI HIGH COURTAttachment order issued u/s 226(3) with respect to the fixed deposits held - Petitioner herein used her personal savings for opening fixed deposits with the Bank - Petitioner is an 88 year old senior citizen and her explanation that her son was joined as a second holder in the FDRs as an abundant caution to facilitate encashment in case of any unforeseen event appears plausible - HELD THAT:- No particulars of the FDRs have been enlisted in the said notice in contradistinction to the bank account numbers, which were enlisted. This fortifies the submission of the Petitioner that the FDRs are only disclosed in her ITR as her assets. There is no dispute that the said attachment order is not intended to operate against the Petitioner's assets. Whereas the notice dated 27th December, 2019, directed the Bank to remit all amounts standing to the name Sh. Ravi Chopra to his AO, admittedly, the Bank had not remitted the amounts of the FDR standing in the name of the Petitioner herein to the AO, as possibly even the Bank does not consider the said FDRs as the asset of Sh. Ravi Chopra. Bank out of abundant caution has held back on the Petitioner's FDRs and this further borne out from the letter dated 31stMarch, 2020, issued by the Bank to the AO seeking clarification with respect to the application of the attachment order to the Petitioner's FDRs. AO did not respond to the said letter of the Bank seeking clarification, which shows apathy of the AO towards the plight of the Petitioner. Department has not shown any cause against the Petitioner. The counsel for the Bank has also clarified that the only reason for not allowing the Petitioner to encash her FDRs is due to the notice dated 27th December, 2019. The contentions of the Petitioner in the writ petition have remained undisputed. The counsel for the Department and the Bank have not disputed the contentions of the writ petition or made any submission which would disentitle the Petitioner to the reliefs sought in the writ petition. Attachment order does not operate against the FDRs of the Petitioner held with the Bank and direct the Bank to permit the Petitioner to encash her fixed deposits forthwith, without any further delay. The present writ petition is accordingly disposed of.
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