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2018 (2) TMI 110 - HC - Income TaxNotice u/s 226(3)(iii) - attachment orders - Held that:- This Court would be fully justified in issuing appropriate direction to re-credit the amount to the petitioner's bank accounts. However, since it is represented that the petitioner is already in the process of filing Appeal to the ITAT, this Court is inclined to grant liberty to the petitioner to seek for such relief before the ITAT. It is further represented that, apart from the above two bank accounts, there is third account maintained by the petitioner, which is EEFC account, bearing No.50200025012377, at HDFC Bank, T.Nagar Branch, Chennai, which is yet to be attached by the respondent, and it is stated that the respondent is present in the petitioner's bank to attach the said account, while this Writ Petition is being argued before this Court. Respondent is restrained from attaching the petitioner's EEFC Account No.50200025012377, at HDFC Bank, T.Nagar Branch, Chennai, till the petitioner's approaches the ITAT, challenging the order passed by the Commissioner of Income Tax (Appeals)-3 Chennai, dated 27.10.2017, by way of Appeal. The learned Senior Standing Counsel for the Revenue expresses her apprehension that the petitioner/assessee may indefinetly delay in filing the Appeal, and therefore, states that, the Court should fix time limit for filing such Appeal before the ITAT, for, via. this order, the respondent is injuncted from attaching the petitioner's EEFC A/c No.50200025012377, and this benefit should not last too long. Revenue need not have any such apprehension since already steps have been taken by the assessee, in filing the Appeal. The petitioner/assessee shall file Appeal before the ITAT within a period of four weeks from the date of receipt of this order.
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