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2015 (6) TMI 970 - HC - Income TaxAttachment orders - recovering the Tax - Held that:- Inasmuch as the petitioner's only source of livelihood viz., the pension, cannot be attached even for satisfaction of a court decree and, more particularly, when the petitioner's statutory appeal filed under Section 246 of the Act along with the stay application filed on 01.05.2015 is pending, the order of attachment cannot be legally sustained and hence, this Court is of the view that the petitioner is entitled for the relief sought for. Net result, the writ petition is allowed by setting aside the Demand Notice, dated 31.03.2015, and by lifting the Pre-Assessment Order of Attachment, dated 26.03.2015 as regards Item Nos.2 to 6. The first respondent / appellate authority is consequently directed to dispose of the statutory appeal preferred by the petitioner before him within a period of 8 weeks from the date of receipt of a copy of this order on merits and in accordance with law.
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