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2018 (9) TMI 1098 - HC - Income TaxAttachment of properties by the Tax Recovery Officer exercising power u/s 222(1) - grievance of the petitioner is that out of nine items, when Item Nos.1 to 7 are sufficient enough to safeguard the interest of the Revenue, as the value of those properties exceeds more than ₹ 2 crores as per the market value, attaching the other two sets of properties viz., item Nos.8 and 9, is totally unnecessary - Held that:- Petitioner has already made a representation before the third respondent on 20.08.2018, ventilating the above said grievances. It is seen that the said representation is still pending and not disposed of. Therefore, it is for the third respondent to consider the said representation and pass orders taking note of the facts and circumstances and the documents filed by the petitioner in support of such contentions. The petitioner shall furnish a copy of the said representation to the third respondent along with the copy of the order passed in this writ petition. Writ petition is disposed of only by directing the third respondent to consider the said representation of the petitioner dated 20.08.2018 and pass orders on the same on merits and in accordance with law within a period of two weeks from the date of receipt of a copy of this order.
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