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2018 (4) TMI 456 - HC - Income TaxNotice issued u/s 226 (3) - notice addressed to the petitioner's bankers stating that the petitioner is due and payable being the income tax for the AY 2018-19 - Held that:- The petitioner has to be partly blamed, because, while remitting the further advance tax of ₹ 30,00,000/- he ought to have filed Form 28 A. In any event, as on date, Form 28 A has been filed before the first respondent. Therefore, the said Form 28 A should be considered by the first respondent and decision be taken on merits and in accordance with law. However, in the meantime, the question of recovery of ₹ 96,41,650/- by attaching the petitioner's bank account does not arise and the notice under Section 226(3) dated 26.03.2018 should remain suspended. Writ Petition is disposed of, by directing the first respondent to consider the petitioner's Form 28 A, being the intimation to the Assessing Officer under Section 210 (5), regarding the notice of demand issued under Section 156 of the Income Tax Act, 1961, dated 09.02.2018 and pass appropriate orders on merits
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